The management of Rademacher Corporation is considering introducing a new product--a compact lawn blower. At a selling price of $34 per unit, management projects sales of 31,500 units. The lawn blower would require an investment of $210,000. The desired return on investment is 12%.

The target cost per lawn blower is closest to:

Multiple Choice

• $33.20

• $27.98

• $27.08

• $34.00