Harmel, Inc

Harmel, Inc. incurs the following costs each period: Variable manufacturing costs per unit $10
Variable selling costs per unit $2
Total fixed manufacturing costs $18,530
Total fixed selling costs $41,370
If the company sells 6,000 units, what price must be charged to earn a pre-tax profit of $25,000?

A) $26.15
B) $13.20
C) $17.25
D) $24.15