The management of Giammarino Corporation is considering introducing a new product--a compact barbecue. At a selling price of $67 per unit, management projects sales of 10,000 units. Launching the barbecue as a new product would require an investment of $100,000. The desired return on investment is 10%. The target cost per barbecue is closest to: Multiple Choice $73.70 $67.00 $66.00 $72.60