Required information SB The market price for a product has been ... [The following information applies to the questions displayed below.] The market price for a product has been $50 per unit, but competitive pressures have reduced the market price to $45. The firm manufactures 10,000 of these products per year at a manufacturing cost of $38 per unit (including $22 fixed cost and $16 variable cost per unit). Other selling and administrative costs for the product are 58 per unit. Brief Exercise 13-20 [LO 13-1) What is the firm's target manufacturing cost for this product if the profit per unit is to remain unchanged? Firm's target manufacturing cost per unit