22. Fatou, Director of Division A, has full autonomy to make decisions involving better management of costs and investments. The following data concerns the operations of Division A for the year 2021:

Average cash balance: $800,000

Average net fixed assets: $10,800,000

Average balance of accumulated depreciation of fixed assets: $4,200,000

Average balance of trade receivables: $2,000,000

Average balance of deferred revenue: $500,000

Average raw material inventory balance: $750,000

Average finished goods inventory balance: $650,000

Average balance of taxes payable: $100,000

Total annual fixed cost: $7,000,000

Variable cost per unit: $60

Sales volume: 220,000 units

The company is promoting Fatou if she had achieved a 12% return on investment in 2021. What would the unit sales price have to be in 2021 to get the promotion?

a) No answer is appropriate

b) 102.29 $

c) 100.27 $

d) 100.32 $

e) 100 $