Quality Chairs Incorporated $($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$\text{'}$s standard three$-$foot chair due to aggressive pricing by competitors. QC$\text{'}$s chairs sold for $$605$ whereas the competition's comparable chair was selling for $$550.$ Winters determined that a price drop to $$550$ would be necessary to regain market share and reach a targeted annual sales level of $10,000$ chairs.

Cost data based on sales of $10,000$ chairs:

Budgeted Quantity Actual Quantity Actual Cost

Direct materials $($board feet$)91,90082,900$ $ $1,305,000$

Direct labor $($hours$)75,85078,425930,000$

Machine hours $($hours$)13,90013,750305,000$

Finishing and packing $($hours$)9,4009,200180,000$

If the profit per unit is maintained, the target cost per unit is:rcentages to one decimal place.$)$