34. The SHOWCASES ON DEMAND Company is planning to sell 50,000 virtual seats for the concert of Ozuna, who was the urban artist with the highest streaming in years past. Fixed costs are $ 1,000,000 and variable costs are 70% of the concert ticket price. Assume a 35% tax rate. To realize an operating income before contributions of $ 500,000, the SHOWCASES ON DEMAND Company will have to calculate a ticket price per participant of:

a. $ 35,384

b. $ 117,948

c. $ 30.00

d. $ 100.00