Philadelphia swim club is planning for the coming year. investors would like to earn a 10% return on the company's $37,000,000 of assets. the company primarily incurs fixed costs to maintain the swimming pool. fixed costs are projected to be $12,600,000 for the year. about 540,000 members are expected to swim each year. variable costs are about $13 per swimmer. the philadelphia swim club has a favorable reputation in the area and therefore, has some control over the membership price. using a costminusplus approach, what price should philadelphia swim club charge for a membership?