Electronics Inc. is considering producing a new MP3 player that will offer several new features, including wireless earphones and wireless download of music and videos from any computer to the device. After much market research, it has determined that the appropriate target price for the new product is \($90\). To achieve its normal minimum profit margin of 20 percent, Electronics must be able to produce the product at a maximum total cost of:

a. $108

b. $70

e, SW?

d. $18