ulian Company is a

priceminus?taker

and uses target pricing. Refer to the following? information:

Production volume	602 comma 000602,000	units per year
Market price	$ 32$32	per unit
Desired operating income	1717?%	of total assets
Total assets	$ 13 comma 900 comma 000$13,900,000
Variable cost per unit	$ 19$19	per unit
Fixed cost per year	$ 5 comma 600 comma 000$5,600,000	per year

With the current cost? structure, Julian cannot achieve its profit goals. It will have to reduce either the fixed costs or the variable costs. Assuming that fixed costs cannot be? reduced, what are the target variable costs per unit per? year? Assume all units produced are sold.? (Round your answer to the nearest? cent.)??

A.

$ 13.00$13.00

B.

$ 5.44$5.44

C.

$ 18.77$18.77

D.

$ 19.00$19.00