Gabriel Metalworks produces a special kind of metal ingots that are unique, which allows Gabriel to follow a cost-plus pricing strategy. Gabriel has $11,000,000 of assets and shareholders expect approximately a 8% return on assets. Assume all products produced are sold. Additional data are as follows: Using the cost-plus pricing approach, what should be the sales price per unit? (Round your answer to the nearest cent.) A. $15.00 B. $20.73 C. $18.78 D. $1.96