Titan Snow Shovel Company (TSSC) Has a Pricing Policy of Cost

Titan Snow Shovel Company (TSSC) has a pricing policy of cost plus 40% to cover all costs. They base their costing on the expectation that they will sell 50,000 shovels at $98 each. Unit level costs are $40 per unit. Product and batch level costs together equal $500,000. Facility level costs are

A) $20.00 per unit
B) $58.00 per unit
C) $17.00 per unit
D) None of the above