Conquest, Inc. produces a special kind of light - weight, recreational vehicle that has a unique design. It allows the company to follow a cost - plus pricing strategy. It has $9,000,000 of average assets, and the desired profit is a 8% return on assets. Assume all products produced are sold. Additional data are as follows: Sales volume Variable costs Fixed costs 2,000 units per year $1,000 per unit $3,500,000 per year Using the cost - plus pricing approach, what should be the sales price per unit? A. $9,000 B. $3,110 C. $1,000 D. $1,080