24. Back Bay Company is a price-taker and uses target pricing. Refer to the following information: Production volume 602,000 units per year Market price $32 per unit Desired operating income 15% of total assets Total assets $13,700,000 What is the target full product cost per unit? (Round your answer to nearest cent.) Assume all units produced are sold. A. $32.00 B. $28.59 C. $4.80 D. $27.20 25. Gabriel Metalworks produces a special kind of metal ingots that are unique, which allows Gabriel to follow a cost-plus pricing strategy. Gabriel has $11,000,000 of assets and shareholders expect approximately a 9% reurn on assets. Assume all products produced are sold. Additional data are as follows: Sales volume 450,000 units per year Variable costs $16 per unit Fixed costs $1,500,000 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. $19.33 C. $21.53 $2.20 D