A Company Has the Following Estimated Costs for the Next

A company has the following estimated costs for the next financial year (see table) . The firm estimate they will produce and sell 140,000 units in the next financial year.  If they use a Variable Cost Mark-Up of 80%, what will their selling price be? $$\begin{array} { | l | l | } \hline \text { Direct materials } & 1,300,000 \\\hline \text { Direct labour } & 2,195,000 \\\hline \text { Mortgage Repayments } & 725,000 \\\hline \text { Property Taxes } & 245,000 \\\hline \begin{array} { l } \text { General Headquarters \& Administration } \\\text { Expenses }\end{array} & 765,000 \\\hline \text { Other Overhead Expenses } &580,000 \\\hline \text { Other Variable Costs } &460,000 \\\hline\end{array}$$

A) 50.85
B) 68.44
C) 76.75
D) 91.68