18. Acme is analyzing the total Delivered (or Fulfilled Costs) for their major Product Line. The analyst has come up with the following cost elements per unit item for this product line, which he then presented to the VP (3 points):

Cost Elements	Costs $/unit
Cost of Material from Supplier	120.00
Transportation Cost from Supplier to Manufacturing Plant	20.00
Company contribution to Government Dockworker's fund	5.00
Manufacturing and Packaging Cost	40.00
Office facilities maintenance and janitorial costs and salary	10.00
Transportation Cost from Plant to Outbound Distribution center	10.00
Marketing Costs (print, digital, TV)	25.00
Outbound DC Operating Costs	5.00
Final Mile Costs from Outbound DC to Customer	15.00
Credit costs to customers	5.00

What are the Total Delivered Costs that the VP should consider in her analysis and decision-making? a.150.00

b.180.00

c.190.00

d.210.00

e. 240.00