Rossini Ltd uses target costing and has designed a new machine that is estimated to sell on the market at a price of 10,280. The company wishes to make a profit margin of 20% and currently estimates from the design work undertaken that it will cost 8,640. Based on the above figures, what will the target cost gap be? a) 2,056 b) 8,224 c) 1,728 d) 416