1) Burbank Co. is using the Target Cost approach on a new product. gathered so far reveals: Expected annual sales (Market Sales): 400,000 units Desired profit per unit: Target cost: $0.25 $168,000 What is the Market Price per unit? 2) K Projected sales revenue is $810,000 ($4.50 per unit) and target costs are $729,000. What is the desired profit per unit? ushner Co. plans to introduce a new product and is using the target cost approach 3) The calculation to determine Target Cost is A. variable manufacturing costs + fixed manufacturing costs sales price - (variable manufacturing costs+fixed manufacturing costs) variable manufacturing costs selling and administrative variable costs. sales price - desired profit C. D. Use the following to answer questions 4 & 5: The Wall Division of Pat Products, Inc. manufactures colored nails and sells them externally for $165. It's variable cost is $75 per unit, and its fixed cost per unit is $21. Pat's president wants the Wall Division to transfer 5,000 units to another company division at an offer price of $96 4) Assuming the Wall Division has available (excess) capacity of 5,000 units, the minimum transfer price it should accept is A. $21 B. $75 C. $96 D. $165 5) Assuming the Wall Division does not have any available (no excess or zero) capacity, the minimum transfer price it should accept is A. $21 B.$75 C. $96 D. $165