Company $\mathrm{B}$ is about to begin developing a new product for launch in its existing market. They have forecast sales of 20,000 units and the marketing department suggest a selling price of $\$ 43 /$ unit. The company seeks to make a mark-up of $40 \%$ product cost. It is estimated that the lifetime costs of the product will be as follows:

1. Design and development costs $\$ 43,000$

2. Manufacturing costs $\$ 15 /$/unit 

3. Plant decommissioning costs $\$ 30,000$

The company estimates that if it were to spend an additional $\$ 15,000$ on design, manufacturing costs/unit could be reduced.

What is the life cycle cost per unit?

A. $\$ 18.65$

B. $\$ 22$

C. $\$ 22.87$

D. $\$ 24$