Question 18 Custom Shoes Co. has gathered the following information concerning one model of shoe: Variable manufacturing costs $40,000 Variable selling and administrative costs $20,000 Fixed manufacturing costs $160,000 Fixed selling and administrative costs $120,000 Investment $1,700,000 ROI 30% 5,000 pairs Planned production and sales What is the target selling price per pair of shoes? O A. $158 OB. $114 O C. $170 O D. $142