Mountaintop golf course is planning for the coming season. Investors would like to earn a 12% return on the company's $46,000,000 of assets. The company primarily incurs fixed costs to groom the greens and fairways. Fixed costs are projected to be $25,000,000 for the golfing season. About 440,000 golfers are expected each year. Variable costs are about $18 per golfer. Mountaintop golf course has a favorable reputation in the area of golf? 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 OA. $74.82 OB. $117.09 O C. $87.36 D. $18.00