Sarasota Company makes swimsuits and sells these suits directly to retailers. Although Sarasoto has a variety of suits, it does not make the Performance suit used by highlv skilled swimmers. The market research deportment belleves that a strong market texists for this type of suit. The department indicates that the Performance suit would sell for approximately $100. Given its experience, Sarasota believes the Performance suit would have the following manufacturing costs. Assume that Sarasota uses target costing. What is the price that Sarasota would charge the retailer for the Performance swimsuit? Selling price What is the highest acceptable manufacturing cost Sarasota would be willing to incur to produce the Performance swimsuit, if it desired a profit of \$25 per unit? (Assume target costing), Targetcost