Sunland Look produces and sells high-end golf equipment. The company has recently been involved in developing various types of laser guns to measure distances on the golf course. The potential market for one small laser gun, the LittleSunland, appears to be very large. Because of competition, Sunland Look does not believe that it can charge more than $120 for LittleSunland. At this price, Sunland Look believes it can sell 100,000 laser guns. LittleSunland will cost $9,220,000 to manufacture, and the company wants an ROI of 15%. Determine the target cost for one LittleSunland. (Round answer to 2 decimal places, e.g. 15.25.)