Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) :
Mountaintop golf course is planning for the coming season. Investors would like to earn a 12% return on the company's $45 million of assets. The company primarily incurs fixed costs to groom the greens and fairways. Fixed costs are projected to be $20,000,000 for the golfing season. About 400,000 golfers are expected each year. Variable costs are about $15 per golfer.
-Using a cost-plus approach, what price should Mountaintop charge for a round of golf?

A) $51.50
B) $71.00
C) $78.50
D) $ 0.21