The folowing information applies to the questions displayed below.) EagleEye Company, a manufacturer of digtal cameras, is considering entry into the cigital binocular market. EagleEye Company currently does not produce binoculars of any style, so this venture would require a careful analysis of relevant manufacturing costs to correctly assess its ability to compete. The market price for this binocular style is well established at $134 per unit. EagleEye has enough square footage in its plant to accommodate the new production line, although several pieces of new equipment would be required: their estimated cost is $4,800 000. EagleEye requires a minimu m ROI of 13% on any product line investment and estinates that i it enters this market with its digital binocular product at the prevailing market price, it is confident o its ability to sel 21,00 units each year. Required information 3.00 points a. Identify the costs that EagleEye Company would consider for decision of entering the digital binocular market. (Select all thet apply) Raw materials and direct labor Branch managers salary. Design and engineering costs Variable overhead and new fixed overhead costs. Facility costs HintsReferences eBook & Resources it. Required information 3.00 points b. Calculate the target cost per unit for entry into the digital binocular market. (Round your answer to 2 decimal places.)