3.1 A company targets a net income of $16,000 after tax. The tax rate is 20%. The fixed cost totals $55,000, and the variable cost per unit is $5. What is the price to earn the targeted net income if the company has budgeted to produce and sell 60,000 units? A $1.25 B $6. C $6.18. D $6.25 (3 points)