Rocky River Company is a price-taker and uses target pricing. Refer to the following information: 

Production volume                            600,000 units per year

Market price                                                  $32.00 per unit 

Desired operating income                        17% of total assets

Total assets                                                        $13,700,000

What is the target full product cost per unit? (Round your answer to the nearest cent.) Assume all units produced are sold. 

A. $26.56 

B. $32.00 

c. $5.44 

D. $28.12