Philadelphia Swim Club is planning for the coming year. Investors would like to earn a 10% return on the company's $38,000,000 of assets. The company primarily incurs fixed costs to maintain the swimming pool. Fixed costs are projected to be $13,000,000 for the year. About 520,000 members are expected to swim each year. Variable costs are about $13.00 per swimmer. The Philadelphia Swim Club has a favorable reputation in the area and therefore, has some control over the membership price. Using a cost -plus approach, what price should Philadelphia Swim Club charge for a membership? OA. $7.31 O B. $30.69 O C. $38.00 O D. $45.31