A new product, an automated crepe maker, is being introduced at Laguna Corporation. At a selling price of $49 per unit, management projects sales of 89,000 units. Launching the crepe maker as a new product would require an investment of $370,000. The desired return on investment is 14%. The target cost per crepe maker is closest to:

A. $49.00

B. $56.80

C. $56.42

D. $48.42