Summer 20 Company manufactures insulated coffee mugs and uses target pricing. Based on the following, what is the target cost for the mugs: Price of similar mugs in the market Desired Profit Margin $6.00 $10.00 $8.00 25% $32.00 $14.00 Which of the following is a variable cost for a computer manufacturer? salary of the plant manager wages of the production line workers cost of janitorial services for the factory building real estate tax on the factory property