Mountaintop golf course is planning for the coming season. Investors would like to earn a 12% return on the company's $45,000,000 of assets. The company primarily incurs fixed costs to groom the greens and fairways. Fixed costs are projected to be $23,000,000 for the golfing season. About 440,000 golfers are expected each year. Variable costs are about $16 per golfer. Mountaintop golf course has a favorable reputation in the area and therefore, has some control over the price of a round of golf. Using a cost-plus approach, what price should Mountaintop charge for a round of golf? A. $114.55 B. $16.00 OC. $80.55 OD. $68.27