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

Production volume	602,000	units per year
Market price	$34	per unit
Desired operating income	17%	of total assets
Total assets	$13,900,000

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

A.) $34.00

B.) $30.07

C.) $5.78

D.) $28.22