pls help! :) will rate

Sonora, Inc. is launching a new product that it estimates will sell for $60 per unit. Annual demand is estimated to be 84.000 units. Sonora estimates that using its current manufacturing technology, it can manufacture the units for $30 per unit, but if it purchases a new machine, the units can be manufactured for $29 per unit Sonora has a target profit of 20% return on sales. Under target costing, what is the target cost for the new product? Multiple Choice $60 $20 530 SB