If the unit cost is $30, desired return on sales is 75%, invested capital $60000 and units sold are 20000 then target return price is __________?

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If the unit cost is $30, desired return on sales is 75%, invested capital $60000 and units sold are 20000 then target return price is __________?

A. $45.25
B. $40.25
C. $36.25
D. $32.25