1. Back Bay Company is a price - taker and uses target pricing. Refer to the following information:

Production volume 600, 000 units per year

Market price $30 per unit

Desired operating income 17 % of total assets

Total assets $ 13, 800, 000

What is the target full product cost per unit?(Round your answer to nearest cent.)Assume all units produced are sold.

A. $5.10

B. $26.09

C. $24.90

D. $30.00