"Target costing and pricing" Irish Products makes wheels from a vaiety of toys and sports equipment. Irish Products sells the wheels to manufactureres who assemble and sell the toys and equipment. The company's market research department has discovered a market for wheels for in line skate which Irish prodcuts currently does not produce. The market research department has indicated that a set of four wheels for in line skates would likely sell for $6. Assume the company desires an operating profit of 20 percent. What is the highest acceptable manufacturing cost for Irish Products to produce the sets of wheels?