(Appendix 12A) Heaven Inc. is considering adding a small electric mower to its product line. Management believes that in order to be competitive, the mower cannot be priced above \\( \\$ 140 \\). The company requires a minimum return of \20 on its investments. Launching the new product would require an investment of \\( \\$ 8,000,000 \\). Sales are expected to be 40,000 units of the mower per year. Required: a) Compute the target cost of a mower. b) Suppose the target cost calculated in part (b) above is not attainable using the company's current manufacturing facilities. Specifically, the average cost of producing the 40,000 units is \\( \\$ 120 \\) per unit. Besides abandoning the idea, what specific options are available to Heaven? c) Suppose, using the company's current manufacturing facilities the average cost of producing the 40,000 units is only \\( \\$ 80 \\). What other specific options are available to Heaven