28. Effie's Development Corporation has just finished the preliminary work on a new product that is just bound to sweep the nation: Do-it-Yourself Tattoo kits. The variable cost to produce and sell each kit is $9.60. Efie wants to make at least $75,000 in the first year from this product. If Effie expects to sell 10,000 kits in the first year, and has $42,500 of fixed costs to cover, what is the minimum price Effie should charge per kit? A. $11.75 B. $13.85 C. $17.10 D. $21.35 E. None of the above