16. The chief engineer at Wilson Electronics has proposed the production of a digipad to be sold at a 30 percent markup on full cost. Management estimates that the fixed costs per year will be $150,000 and the variable cost of the digipad will be $28 per unit. If Wilson sells 30,000 digipads, what is the full cost of each unit? A) $42.90 B) $33.00 C) $36.40 D) $9.90