Based on the information given the target cost per unit is $3.60.
Using this formula
Target cost per unit=Projected sales-Desired profit/Units
Where:
Projected sales=$315,000
Desired profit=$45,000
Units=75,000
Let plug in the formula
Target cost per unit=$315,000-$45,000/75,000
Target cost per unit=$270,000/75,000
Target cost per unit=$3.60
Inconclusion the target cost per unit is $3.60.
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