Budgeted production and cost data for a company's manufacturing division for 20X8 are given below: Number of units produced Variable materials and labour per unit Overheads (40% variable) 24,000 24.50 60,000 Once manufactured the output is transferred to the company's selling division at a unit price P. Calculate the budgeted value of P for 20X8 if the mufacturing division is to make a net margin of 10% on sales. OA. 27.22 OB. 28.89 OC. 30.00 D. 31.40