A company's invested capital is $14,000,000 and management has determined that the target rate of return on investment is 10%. Last year, the company produced 121,000 units and this year expects to units sales to be 10% higher than last year. The cost of the product is estimated to be $13 per unit. What is the target operating income per unit?

a.

$10.52

b.

$9.00

c.

$8.31

d.

$12.86