Sunland Designs makes various accessories for pets. Their trademark product, PetBed, is perceived to be high quality but not extravagant, and is sold in a variety of pet stores. Ruth Lewis, marketing manager, has convinced her boss that they are missing an important segment of the market. We can increase the quality of the material and design and market PetBed to a higher-end clientele, Ruth claims. "We won't compete with our existing product. It's win-win! PetBeds sell for $ 180 each. Ruth estimates the gross margin at $ 60. After working with production engineers and the marketing research team, Ruth has designed a bed that she believes the new market segment will purchase $ 300 for. The production engineers and accountants believe it will cost about $ 180 to make. If Sunland Designs wants to preserve the existing gross margin percentage, what is the target cost at a market price of $ 195? (Round answer to O decimal places, e.g. 25,000.) ta $ per bed Target cost