1) Titan Metalworks produces a special kind of metal ingots that are unique, which allows Titan to follow a cost-plus pricing strategy. Titan has $10,000,000 of assets and shareholders expect approximately a 10% return on assets. Assume all products produced are sold. Additional data are as follows: Sales volume Variable costs Fixed costs 450,000 units per year $16 per unit $1,700,000 per year Using the cost-plus pricing approach, what should be the sales price per unit? (Round your answer to the nearest cent.) A) $16.00 B) $19.78 C) $22.00 D) $2.22