Sears Is Adding a New Line of John Deere Lawn

Sears is adding a new line of John Deere lawn mowers. The cost of each such lawn mower is $321.00 with an operating cost of adding this line is estimated to be 40% of the cost of each unit. If Sears matches the competition's retail price of $649 on each lawn mower, what will be the operating profit per unit?

A) $328
B) $199.60
C) $128.40
D) $259.60
E) $61.40