Quality Chairs Incorporated (OC) manufactures chairs for industrial use. Laura Winters, the Vice President for Marketing at QC, concluded from market analysis that sales were dwindling for QC's standard three-foot chair due to aggressive pricing by competitors. QC's chairs sold for $550 whereas the competition's comparable chair was selling for $495. Winters determined that a price drop to $495 would be necessary to regain market share and reach a targeted annual sales level of 10,000 chairs. Cost data based on sales of 10,000 chairs: In order to reduce costs so as to reach the desired target cost, Quality Chairs should also focus on reducing the cost of: Munipte Chaice Mechanical astembly Diectaabor Direct materias