QUESTION $1$

KEB Inc. plans to introduce a new product and is using the target cost approach. Projected sales revenue is $$810,000($ $$4\mathrm{.}05$ per unit$)$ and target costs are $$730,000.$ What is the desired profit per unit?

None of the above

$$0\mathrm{.}40$

$$2\mathrm{.}03$

$$3\mathrm{.}65$