Greenland Sports, Inc Other Non-Manufacturing Costs Associated with Each Pair of Skates Are

Greenland Sports, Inc.has been asked to submit a bid to the National Hockey League on supplying 1,000 pairs of professional quality skates.The cost per pair of skates has been determined as follows: $\begin{array}{lrr} \text { Direct materials} &\$80\\ \text {Direct labor } &60\\ \text { Variable overhead } &30\\ \text { Fixed overhead (allocated) } &20\\\end{array}$

Other non-manufacturing costs associated with each pair of skates are:
$\begin{array}{lrr} \text { Variable selling cost (commission) } &\$25\\ \text { Fixed selling and administrative cost } &10\\\end{array}$

Assume the commission on the sale of skates to the National Hockey League would be reduced to $15 per pair and that available production capacity exists to produce the 1,000 pairs of skates, the lowest price the firm can bid is some price greater than:

A) $185.
B) $190.
C) $215.
D) $225.