The Coca-Cola Company is introducing a new beverage product and aims to determine the target cost to maintain profitability while meeting consumer preferences. The company's management conducted value engineering analysis to identify opportunities for cost reduction without compromising on taste or quality. The estimated target cost per unit is $0.50, and the selling price per unit is $1.00. Analyze the cost structure and value proposition of the new beverage product, and recommend cost-saving measures to achieve the target cost.