Let's return to the AudioPro Company example in Cornerstone 18. I. Suppose Chris finds that other aftermarket audio installers price the remote car door opener at $155, while her initial price was $ 200.20. Should she drop her plans to expand into this product line? Not if she can tailor her price to the market price. Recall that the original price called for $80 of direct materials and $36 of direct labor. Perhaps Chris could offer one remote device instead of two, saving $15 in cost. In addition, she might be able to shave some time the direct labor, once the workers are trained and able to work more efficiently. This would result in $16 of savings. Prime cost would be $ 85.60 ($80.60 - $ 15$ +$36- $16) instead of the original $ 116.60.