Sultan Corporation operated at its normal capacity during the current year, producing 77,000 units of its single product. Sales totalled 67,000 units at an average price of $20 per unit. Variable cost of goods sold amounted to $9 per unit, and sales commissions were paid out at $4 per unit sold. Fixed product costs, incurred uniformly throughout the year, amounted to $206,000 and fixed period costs, incurred uniformly, amounted to $35,000 per quarter. The break-even point in sales dollars is $988,571. If Sultans fixed product costs unexpectedly increase by 10%, what is the new unit selling price that would yield the same break-even sales as before the cost increase?

A. $20.00.

B. $35.04.

C. $14.31.

D. $37.14.

E. $20.67