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 $460 as opposed to the current market price charged of $560 per unit. Blair Inc. has decided to revise its sales price to $460. The annual sales target volume of the product after price revision is 200 units. Blair Inc. wants to earn 30% on its sales amount. What is the target cost per unit? $460.00 $599.00 $322.00 $139.00