2 Determine pricing approach and target price (Learning Objective 2) Winter Sports Inc. operates a Rocky Mountain ski resort. The company is planning its lift ticket pricing for the coming ski season. Investors would like to earn company's $100 million of assets. The company incurs primarily fixed costs to groo runs and operate the lifts. Winter Sports projects fixed costs to be $33,750,000 for the ski season. The resort serves 750,000 skiers and snowboarders each season. Variable costs are $10 per guest. Currently, the resort has such a favorable reputation among skiers and snowboarders that it has some control over the lift ticket prices. 1. Would Winter Sports emphasize target costing or cost-plus pricing. Why? a 15% return on the m the 2. If other resorts in the area charge $65 per day, what price should Winter Sports charge