Titan Metalworks produces a special kind of metal ingots that are unique, which allows Titan to follow a cost plus pricing strategy. Titan has $11,000,000 of assets and shareholders expect approximately a 3% retum on assets. Assume all products produced are sold. Additional data are as follows: Sales volume 400,000 units per year Variable costs $15 per unit Fixed oosls $1,600,000 per year Using the cost plus pricing approach, what should be the sales price per unit? (Round your answer to the nearest cent.) O A. $2.20 0 B. $1500 0 o. $21.20 0 D. $19.00