78.Avocado Ltd produces small electronic components for kitchen appliances. This year it expects to produce 10 000 units of component X. The variable manufacturing cost of component X represents 50% of its total costs. The target profit is $2 per unit. Using the cost-plus pricing approach based on total costs, the selling price per unit of component X is $20. If Avocado Ltd decides to change its cost-plus pricing approach to base the mark up percentage on variable manufacturing costs, the selling price for each unit of component X will be:

A.$10.

B.$20.(why )

C.$30.

D.Not enough information is provided.