Rouse Builders builds 1,500-square-foot starter tract homes in the fast-growing suburbs of Tulsa. Land and labor are cheap, and competition among developers is fierce. The homes are "cookie-cutter," with any upgrades added by the buyer after the sale. Rouse Builders' cost per developed sublot are as follows: (Click the icon to view the costs.) Rouse Builders would like to earn a profit of 14% of the variable cost of each home sale. Similar homes offered by competing builders sell for $207,000 each. Read the requirements. Requirement 1. Which approach to pricing should Rouse Builders emphasize? Why? Rouse will need to emphasize a target-costing approach to pricing. Because the tract homes are not unique and face Requirement 2. Will Rouse Builders be able to achieve its target profit levels? Show your computations. stiff competition, Rouse will not have much control over pricing. Complete the following table to show whether Rouse Builders will be able to achieve their target profit levels. (Use parentheses or a minus sign to indicate a profit shortfall.) Less: Target cost per home Less: Expected excess profit (profit shortfall)