Quality Chairs Inc. (QC) manufactures chairs for Industrial use. Laura Winters, the Vice President for Marketing at QC, concluded from market analysis that sales were dwindling for QC's standard three-foot chalr due to aggressive pricing by competitors. QC's chairs sold for $690 whereas the competition's comparable chair was selling for $600. Winters determined that a price drop to $600 would be necessary to regain market share and reach a targeted annual sales level of 10,000 chalrs. Cost data based on sales of 10,000 chairs: Direct materials (board feet) Direct labor (hours) Machine hours (hours) Finishing and packing (hours) Budgeted Quantity 88,780 71,700 11,750 6,850 Actual Quantity 80,200 74,125 11,600 6,750 Actual Cost $1,253,500 875,700 250,700 125,789 If the profit per unit is maintained the target cost per unit is: $71. O $161. $171. $266. $216