Custom Shoes Co. has gathered the following information concerning one model of shoe: Variable manufacturing costs $40,000 Variable selling and administrative costs $20,000 Fixed manufacturing costs $160,000 Fixed selling and administrative costs $120,000 Investment ROI Planned production and sales What is the target selling price per pair of shoes? $1,700,000 30% 5,000 pairs $158 B) $114 $170 D) $142