Mountaintop golf course is planning for the coming season. Investors would like to earn a 10% return on the company's $45 million of assets. About 400,000 golfers are expected each year. At that activity level, the total of variable and fixed costs is $26,000,000. The company has some pricing power. Using a cost-plus approach, what price should Mountaintop charge for a round of golf so that investors get their 12% return