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's standard three-foot chair due to aggressive pricing by competitors. QC's chairs sold for $630 whereas the competition's comparable chair was selling for $575. Winters determined that a price drop to $575 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: If the profit per unit is maintained, the target cost per unit is: Multiple Choice $137.00. $227.00. $237.00. $332.00. $282.00