Sales of USA, Inc. have been on a steady decline for the last 12 months. A market research study conducted revealed that the product of USA, Inc. can be sold only for $450 as opposed to the current price charged of $500 per unit. USA, Inc. has decided to revise its sales price to $450. The annual sales target volume of the product after price revision is 300 units. USA, Inc. wants to earn a total profit of $18,900. What is the target total cost? $16,254 $116,100 $18,060 $129,000