Grand Products Is a Price-Setter That Uses the Cost-Plus Pricing

Grand Products is a price-setter that uses the cost-plus pricing approach for pricing its products.These products are unique,artistically designed architectural decorations.Grand produces and sells 6,200 units per year,which represent maximum capacity.Variable costs are $300 per unit.Total fixed costs are $910,000 per year.The CEO has a target of $60,000 in operating income,which he wants to achieve by year-end.Using the cost-plus pricing method,what sales price should Grand use? (Round your answer to the nearest cent. )

A) $309.68 per unit
B) $446.77 per unit
C) $456.45 per unit
D) $156.45 per unit