Thornton Cameras, Incorporated manufactures two models of cameras. Model ZM has a zoom lens; Model DS has a fixed lens.

Thornton uses an activity$-$based costing system. The following are the relevant cost data for the previous month:

Thornton's facility has the capacity to operate $3,600$ machine hours per month.

Required

a$.$ Compute the cost per unit for each product.

b$.$ The current market price for products comparable to Model ZM is $$126$ and for DS is $$90.$ If Thornton sold all of its products at the

market prices, what was its profit or loss for the previous month?

c$.$ A market expert believes that Thornton can sell as many cameras as it can produce by pricing Model ZM at $$121$ and Model DS at

$$39.$ Thornton would like to use those estimates as its target prices and have a profit margin of $30$ percent of target prices. What is

the target cost for each product?