Titan Metalworks produces a special kind of metal ingots that are? unique, which allows Titan to follow a

costminus?plus

pricing strategy. Titan has

$ 10 comma 000 comma 000$10,000,000

of assets and shareholders expect approximately a

1010?%

return on assets. Assume all products produced are sold. Additional data are as? follows:

Sales volume	350 comma 000350,000	units per year
Variable costs	$ 15.00$15.00	per unit
Fixed costs	$ 1 comma 700 comma 000$1,700,000	per year

Using the

costminus?plus

pricing? approach, what should be the sales price per? unit? (Round your answer to the nearest? cent.)

A.

$ 2.86$2.86

B.

$ 19.86$19.86

C.

$ 22.71$22.71

D.

$ 15.00$15.00