Hilltop Golf Course is planning for the coming golfing season. Investors would like to earn a 10% return on the company's $50,000,000 of assets. The company primarily incurs fixed costs to groom the greens and fairways. Fixed costs are projected to be $32,000,000 for the season About 500,000 rounds of golf are expected to be played each year. Variable costs are about $17 per round of golf Hilltop golf course has a favorable reputation in the area and, therefore, has some control over the sales price of a round of golf. Using a cost-plus pricing approach what sales price should Hilltop charge for a round of golf to achieve the desired profit? A. $47 B. $64 C. $91 D. $81