Riverbed Corporation produces area rugs. The following unit cost information is available: direct materials $15, direct labor $6, variable manufacturing overhead $3, fixed manufacturing overhead $6, variable selling and administrative expenses $1, and fixed selling and administrative expenses $5. Using a 35% markup on total per unit cost, compute the target selling price. (Round answer to 2 decimal places, e.g. 10.50.) Concord Company is involved in producing and selling high-end golf equipment. The company has recently been involved in developing various types of laser guns to measure yardages on the golf course. One small laser gun, called LittleLaser, appears to have a very large potential market. Because of competition, Concord does not believe that it can charge more than $82 for LittleLaser. At this price, Concord believes it can sell 113,000 of these laser guns. Concord will require an investment of $10,170,000 to manufacture, and the company wants an ROI of 20%. Determine the target cost for one LittleLaser. Target cost $ Pronghorn Water is considering introducing a water filtration device for its 20 -ounce water bottles. Market research indicates that 1,000,000 units can be sold if the price is no more than $4. If Pronghorn Water decides to produce the filters, it will need to invest $2,000,000 in new production equipment. Pronghorn Water requires a minimum rate of return of 19% on all investments. Determine the target cost for the filter. (Round answer to 2 decimal places, e.g. 10.50.) Target cost per unit $