Can I get some help with this

MaxiDrive manufactures a wide variety of parts for recreational boating, including a gear and driveshaft part for high-powered outboard boat engines. Original equipment manufacturers such as Mercury and Honda purchase the components for use in large, powerful outboards. The part sells for $640, and sales volume averages 27,000 units per year. Recently, MaxiDrive's major competitor reduced the price of its equivalent unit to $564. The market is very competitive, and MaxiDrive realizes it must meet the new price or lose significant market share. Management has begun paying closer attention to costs and has reconfirmed the current existing standard costs. The controller then assembled the following cost and usage data for the most recent year for MaxiDrive's production of 27,000 units: Budgeted Budgeted Actual Actual Quantity Cost Quantity Cost Direct materials $ 6, 700, 000 $ 7, 200, 000 Direct labor 2,580, 000 2, 725, 000 Indirect labor 2,580, 000 2, 500, 000 Inspection (hours and cost) 1, 000 340, 000 1, 200 370, 000 Materials handling (number of purchases and cost) 4, 100 600, 090 3, 650 585, 000 Machine setups (number and cost) 1,600 850, 000 1, 700 825, 000 Returns and rework (number of times and cost) 340 100, 000 540 150, 000 $13, 750, 000 $14, 355, 000 Required: 1. Calculate the target cost for maintaining current market share and profitability. (Do not round intermediate calculations. Round your answer to 2 decimal places.) Target cost