Yoga, Spa, and Swim Club is planning for the coming year. Investors would like to earn a 10% return on the company's $40,000,000 of assets. The company primarily incurs fixed costs to maintain the swimming pool. Fixed costs are projected to be $12,700,000 for the year. About 520,000 members are expected to swim each year. Variable costs are about $15 per swimmer. The club has a favorable reputation in the area and therefore, has some control over the membership price. Using a cost - plus approach, what price should club charge for a membership? (Round the final answer to the nearest cent.) A. $39.42 B. $31.73 C. $47.12 D. $7.69