Hilltop Golf Course is planning for the coming golfing season. Investors would like to earn a

1515?%

return on the? company's

$ 60 comma 000 comma 000$60,000,000

of assets. The company primarily incurs fixed costs to groom the greens and fairways. Fixed costs are projected to be

$ 32 comma 000 comma 000$32,000,000

for the season. About

500 comma 000500,000

rounds of golf are expected to be played each year. Variable costs are about

$ 17$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

costminus?plus

pricing? approach, what sales price should Hilltop charge for a round of golf to achieve the desired? profit?

A.

$ 81$81

B.

$ 64$64

C.

$ 47$47

D.

$ 99$99