William Shoes produces hand made leather shoes and sells the shoes directly to consumer. William is considering to sell leather sneakers targeted for younger market. The market research department indicates that the shoes would sell for approximately at Rp800,000. Below would have be the manufacturing cost to produce a single leather sneakers. 400,000 100,000 Direct Materials Direct Labor Manufacturing Overhead 75,000 What is the highest acceptable manufacturing cost if William desides a 60% profit per unit? (Assume target costing)