Barsema Birdhouses, Inc. wishes to earn a 25% return on its $100,000 investment in equipment used to produce birdhouses for bluebirds. Based on estimated sales of 20,000 T-square tools next year, the costs per unit would be as follows: Variable cost $16.00 Fixed selling and administrative costs 2.00 Fixed manufacturing cost 3.00 At how much per unit should bluebird houses be priced for sale? A. $30.00 B. $15.00 C. $22.25 D. $22.50