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Answer (C) is correct . Unit target operating income is $38.40 ($320 unit target price×12%). Hence, the unit target full cost is $281.60 ($320 – $38.40). The current full cost per unit is $352.00 [($13,200,000 COGS + $7,920,000 other value chain operating costs) ÷ 60,000 units sold], so the necessary reduction in the full cost per unit is $70.40 ($352.00 – $281.60).

Answer (A) is incorrect because This figure equals the current full cost per unit minus the new unit target price.
Answer (B) is incorrect because This figure is the unit target operating income.
Answer (D) is incorrect because This figure equals the change in the unit price.