Swifty Company makes swimsuits and sells these suits directly to retailers. Although Swifty has a variety of suits, it does not make the Performance suit used by highly skilled swimmers. The market research department believes that a strong market exists for this type of suit. The department indicates that the Performance suit would sell for approximately $ 100. Given its experience, Swifty believes the Performance suit would have the following manufacturing costs.

	Direct materials		$ 29
	Direct labor		28
	Manufacturing overhead		43
	Total costs		$ 100

Assume that Swifty uses cost-plus pricing, setting the selling price 26% above its costs. What would be the price charged for the Performance swimsuit?

Selling price

$ enter the selling price in dollars

eTextbook and Media

Assume that Swifty uses target costing. What is the price that Swifty would charge the retailer for the Performance swimsuit?

Selling price

$ enter the selling price in dollars

eTextbook and Media

What is the highest acceptable manufacturing cost Swifty would be willing to incur to produce the Performance swimsuit, if it desired a profit of $ 26 per unit? (Assume target costing.)

Target cost

$ enter the target cost in dollars