Green Acres Golf Club, Inc., a golf course open for public play, is planning the pricing for a round of golf. Investors would like to earn a 10% return on the corporation's investment of $13,500,000 of assets. The corporation primarily incurs fixed costs to maintain the golf course and run the grounds crew operations. Green Acres projects fixed costs can be reduced to be $1,250,000 for the golf season that spans from April 1st to November 15th Annual rounds of golf are expected to be 36,250 rounds of golf per year. Green Acres has lost its favorable reputation among amateur golfers, and has no control over the price of a round of golf. If other public golf course charge $75 per round, what is the new target variable cost per golfer (rounded)? O A. $3.99 OB. $3.28 O C. $3.50 OD. $3.75