Q$3.$X$-$Country Bikes Inc. is developing a new all$-$terrain bike that includes a carbon$-$fiber frame, lightweight tensile steel gears, airless foam rubber tires, and air shocks on both the wheels and the seat. The companys cross$-$functional team believes the bike can be sold for $$2,500,$ and the company desires a $20\%$ profit.a$.$ What is the target cost per bike?b$.$If the unit variable costs are $$1,200$ and the total fixed costs are $$2,000,000,$ how many bikes must be produced and sold to achieve the target cost per bike?