Philadelphia Swim Club is planning for the coming year. Investors would like to earn a 10% return on the company's $37,000,000 of assets. The company primarily incurs fixed costs to maintain the swimming pool. Fixed costs are projected to be $12,500,000 for the year. About 550,000 members are expected to swim each year. Variable costs are about $15.00 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? A. $6.73 B. $31.00 C. $44.45 OD. $37.73