Riverbed Cheese Company has developed a new cheese slicer called Slim Slicer. The company plans to sell this slicer through its online website. Given market research, Riverbed believes that it can charge $$30$ for the Slim Slicer. Prototypes of the Slim Slicer, however, are costing $$32.$ By using cheaper materials and gaining efficiencies in mass production, Riverbed believes it can reduce Slim Slicer's cost substantially. Riverbed wishes to earn a return of $40\%$ of the selling price.

$($a$)$

Compute the target cost for the Slim Slicer.

Target cost $ $$