14. Bisla designed a new tiny car and wants to price it using the cost-plus method. The company is planning to sell 25,000 cars. Plan 225,000 units Direct material cost per car....... ..$18,100 Direct labor cost per car.... $ 1.200 Variable manufacturing overhead cost per car $ 2,700 Selling and General expenses... $ 75,150,000 Investment required to develop the car $ 50,000,000 Required rate of return......... 25% Which price is the closest to what Bisla wants to sell the car at: A) $17.655 B) $22,675 C) $25,500 D) $31,300