Carroll golf course is planning for the coming season. Investors would like to earn a 12% return on the company's S45 million of assets. The company primarily incurs fixed costs to groom the greens and fairways. Fixed costs are projected to be $20,000,000 for the golfing season. About 400.000 golfers are expected each year. Variable costs are about $15 per golfer. Carroll golf course has a favorable reputation in the area and therefore, has some control over the price of a round of golf. Using a cost-plus approach, what price should Carroll charge for a round of golf? A. $51.50 B. $71.00 C. $78.50 D. $ 0.21 E. None of the above