44. Sheldan Company has gathered the following information concerning one model of shoe:

Variable manufacturing costs $50,000 Variable selling and administrative costs $30,000 Fixed manufacturing costs $160,000 Fixed selling and administrative costs $120,000 Investment $170,000 ROI 30% Planned production and sales 5000 pairs

What is the total cost per pair of shoes? A)$102 B)$42 C)$72 D)$167