Sales of Granite City Products Inc. have been on a steady decline for the of Granite City Products Inc. can be sold only for $450 as opposed to the current market price charged of $550 per unit. Granite City Products Inc. has decided to revise ts sales price to $450. The annual sales target last 12 months. A market research study conducted revealed that the product volume of the product after price revision is 220 units. Granite City Products Inc. wants to earn 10% on its sales amount What is the target cost per unit? O A $496 O B. $46 O c. $405 O D. $450