Curtis Company anticipates selling 10,000 units next year. The company wants to earn a net income equal to 10% of sales. If variable expenses are $12 per unit and fixed expenses total $78,000 per year, what selling price must be established to achieve the desired level of net income?

Group of answer choices

$18.00 per unit.

$19.80 per unit.

$21.78 per unit.

$22.00 per unit.