Sales of Blair Inc. have been on a steady decline for the last 12 months. A market research study conducted revealed that the product of Blair Inc. can be sold only for $440 as opposed to the current market price charged of $540 per unit. Blair Inc. has decided to revise its sales price to $440. The annual sales target volume of the product after price revision is 260 units. Blair Inc. wants to earn 10% on its sales amount. What is the total target cost? O $11,440 $114,400 $125,840 $102.960 Sales of Blair Inc. have been on a steady decline for the last 12 months. A market research study conducted revealed that the product of Blair Inc. can be sold only for $470 as opposed to the current market price charged of $570 per unit. Blair Inc. has decided to revise its sales price to $470. The annual sales target volume of the product after price revision is 250 units. Blair Inc. wants to earn 40% on its sales amount. What is the target operating income? O $47,000 O $117,500 O $70,500 O $164,500