14-35. PRICING PRODUCTS USING THE TARGET-COSTING APPROACH. ProDry is entering the professional hair dryer market. Research shows that their customers wish to pay $310 or less for each dryer. Cost accountants at the manufacturer have collected the following information: Required 1. What is the estimated cost per unit for ProDry? 2. What is the range of prices that ProDry could charge to make a profit? 3. Assume that ProDry's target operating income per unit is $165 . What is the target cost for the dryer? 4. What can the company do to achieve its target cost calculated in requirement 3 ? 5. Should the target cost calculated in requirement 3 include all costs (direct, and variable and fixed overhead)? Why or why not