Target manufacturing cost?

The Starlight GPx, made by Spotlight Optical Gear Co, is a waterproof, rechargeable, ultra-bright flashlight for outdoor enthusiasts. Key features include multiple light and charging modes, a waterproof casing made of aircraft aluminum, and built in GPS. Spotlight would like to sell its GPx flashlight online to avoid retail markup. The company has hired you to determine the target manufacturing cost per unit. All of the relevant information to calculate the TMC is provided here: Expected first year sales 125,000 units Proposed sales price $60.00 Online selling fee, per unit $0.50 Additional selling fee of for every units sold $50,000 per 25,000 units sold Shipping fee per pallet $4,000 Flashlights in each pallet 1,000 Research & development $700,000 Marketing costs $200,000 Social media fees, per click $0.05 Estimated # of clicks 4,000,000 Legal & corporate fees $293,750 Required target profit 12% The target manufacturing cost per unit is