18. Sunshine Travel is designing a travel mug and has determined that a price of $8 will be attractive in the marketplace. The company seeks to earn a profit of 30% percent of selling price, and estimates it can sell 21,000 mugs. Total fixed costs are expected to be $23,100. By how much will the target cost change per mug if the profit is raised to 40% instead of 30%? A) A decrease of $0.80 B) An increase of $0.80 C) An increase of $0.45 D) A decrease of $3.70