The market price for a product has been $50 per unit, but competitive pressures have reduced the market price to $45. The firm manufactures 10,000 of these products per year at a manufacturing cost of $38 per unit ($16 variable cost per unit and $22 fixed cost per unit). Other selling and administrative costs for the product are $8 per unit. What is the target manufacturing cost for this product if the profit per unit is to remain unchanged?单项选择题