Greenland Sports Inc. has been asked to submit a bid to the National Hockey Le

Greenland Sports Inc. has been asked to submit a bid to the National Hockey League on supplying 1000 pairs of professional quality skates.
The cost per pair of skates has been determined as follows:

Direct materials $80

Direct Labor $60

Variable Overhead $30

Fixed overhead (allocated) $20

Other non-manufacturing costs associated with each pair of skates are: Variable selling cost (commission) $25

Fixed selling and administrative cost $10

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 1000 pairs of skates. The lowest price the firm can bid is some price greater
than:

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