Hilltop Golf Course is planning for the coming golfing season. Investors would like to earn a desired profit of $5,000,000. 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? OA. $17/round B. $91/round c. $110/round OD. $45,500,000/round