Cost Data Relating to the Single Product Produced by the Jones

Cost data relating to the single product produced by the Jones Company are given below:
$\begin{array}{|l|r|r|}\hline & \text { Per unit } & \text { Total per year } \\\hline \text { Direct materials } & \$ 10 & \\\hline \text { Direct labour } & 6 & \\\hline \text { Variable Manufacturing overhead } & 3 & \\\hline \text { Fixed manufacturing overhead } & & \$140,000\\\hline \begin{array}{l}\text { Variable selling, general, and administrative } \\\text { expense }\end{array} &1 & \\\hline \text { Fixed selling,general, and administrative expese } & & 180,000 \\\hline\end{array}$
The Jones Company uses the absorption costing approach with a desired markup of 60%.If the company plans to produce and sell 20,000 units each year,what would be the target selling price per unit?

A) $32.00.
B) $36.00.
C) $41.60.
D) $43.20.