[单选题]
A company could sell 100,000 units per annum of a new product at a competitive marketprice of $80 per unit. Capital investment of $10,000,000 would be required to manufacturethe product. The company seeks to earn a return on initial capital employed of 15% perannum. Preliminary costings show that prime cost is likely to be $40 per unit.What is the target cost per unit of the new product?
A .34
B .55
C .65
D .68
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