The Gargus Company, which manufactures projection equipment, is ready to introduce a new line of portable projectors. The following data are available for a proposed model:

Variable manufacturing costs - 270

Applied fixed manufacturing overhead - 135

Variable selling and administrative costs - 90

Applied fixed selling and administrative costs - 105

What price will the company charge if the firm uses cost=plus pricing based on variable manufacturing cost and a markup percentage of 200%?

a. 810

b. 450

c. 540

d. 675

e. Some other amount