Sheldon Company produces two products. The products' identified costs are as follows: Product A Product B Direct materials $20,000 $15,000 Direct labor 12,000 24,000 The company's overhead costs of $144,000 are allocated based on labor cost. Assume 4,000 units of product A and 5,000 units of Product B are produced. Sheldon Company desires to sell Product A at cost plus 40% cost. Determine the price of Product A that the customer will pay to Sheldon Company. Select one: O a. $28.00 O b. $30.00 O c. $26.00 O d. $32.00