46. Sunland 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 $1700000 ROI 30% Planned production and sales 6000 pairs

What is the target selling price per pair of shoes? A)$145 B)$98 C)$120 D)$132