For its existing cable system, how much is the cost per unit? Is this cost above or below the target cost? By how much? $($Round answers to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Current cost per unit

$ $/$unit

Target cost

$ $/$unit

Current cost per unit is $ $$

$$ target cost.

What is the target cost of the new rotating cable$/$clip system? If the per$-$unit SG&A cost is not expected to differ for the new product but the product cost is expected to triple, will Blossom move forward with this idea as is$,$ or will further value engineer ing efforts need to be considered? Explain. $($Round answers to $2$ decimal places, es$.15\mathrm{.}25)$

Target cost

$ $/$unit

Total estimated cost per unit

$ $/$unit

Estimated cost per unit is $ $$

$$ target cost.

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