The management of Kearney Enterprises is considering introducting the germ guard--a new face mask to combat COVID-19. At a selling price of $15 per unit, management estimates sales of 60,000 units. The face mask would require an investment of $400,000 and management desires a 10% return on investment. The target cost per face mask is closest to:

Multiple Choice

• $13.76

• $14.33

• $14.54

• $14.12