Quality Industries manufactures large workbenches for industrial use. Yewell Hartnet, the Vice President for marketing at Quality Industries, concluded from market analysis that sales workbenches due to aggressive pricing by competitors. Quality's workbench sells for $1940 whereas the competition's comparable workbench sells for $1700 Yewell determined the necessary to protect its market share and maintain an annual sales level of 14.600 workbenches Cost data based on sales of 14,600 workbenches: Direct materials (pounds) Direct labor (hours) Machine setups (no. of setups) Mechanical assembly (machine hours) Budgeted Quantity 183,999 76,000 1,700 32,900 Actual Quantity 175,000 75,500 Actual Cost $3,458,00 829,000 258,000 3,766,000 1,200 285,250 If the profit per unit is maintained the target cost per unit is rounded to the nearest whole dollar) Multiple Choice 0 0 0 0