Under the Cost-Plus Method of Price Determination, the Base Price

Under the cost-plus method of price determination, the base price of one unit of a product is:

A) equal to the unit's total cost plus the desired amount of profit per unit.
B) cost plus the target return on net sales.
C) whatever the industry leader is charging.
D) the price at the intersection of the marginal cost and marginal revenue curves.
E) equal to the current market price as perceived by consumer groups.