The Walt Disney Company is developing a new theme park attraction and aims to determine the target cost to maintain profitability while delivering a memorable guest experience. The company's management conducted value engineering analysis to identify opportunities for cost reduction without compromising on quality or creativity. The estimated target cost for the new attraction is $50 million, and the expected attendance is 1 million visitors per year. Analyze the cost structure and value proposition of the new attraction, and recommend cost-saving measures to achieve the target cost.