Tamara Tools, Inc. wishes to earn a 30% return on its $100,000 investment in equipment used to produce T-squares for carpenters. Based on estimated sales of 20,000 T-square tools next year, the costs per unit would be as follows:

Variable cost	$15.00
Fixed selling and administrative costs	2.00
Fixed manufacturing cost	3.00

At how much per unit should T-squares be priced for sale?

	A.	$21.50
	B.	$20.00
	C.	$16.50
	D.	$15.00