After processing the existing programme cost data and running a regression model on the previous projects, the cost of product development and manufacturing (CDM) has been estimated to follow the equation: CDM = $ 0.8 million +$ 3.83 million R2 (R is the achieved product reliability at service life and is expected to be above 90 %). The cost of failure (CF) has been estimated as the sum of fixed cost of $ 40 000 plus variable cost of $ 150 per failure. The total number of the expected failures is n (1 R), where n is the total number of produced units. Considering that the production volume is expected to be 50 000 units, estimate the optimal target reliability and the total cost of the programme.