Synergy Technologies Produces Wireless Keyboards for Computers

Multiple Choice

Synergy Technologies produces wireless keyboards for computers. The costs associated with production of 10,000 units are variable costs of $80,000 and fixed costs of $30,000. The budgeted operating income at 10,000 units is $200,000. What is the expected unit selling price if Synergy uses a cost-plus method based on full cost?

A) $11.00
B) $20.00
C) $28.00
D) $31.00