31.

Jack's Back Porch manufactures rustic furniture. The cost accounting system estimates manufacturing costs to be $260 per table, consisting of 60% variable costs and 40% fixed costs. The company has surplus capacity available. It is Jack's Back Porch's policy to add a 65% markup to full costs. A large hotel chain is currently expanding and has decided to decorate all new hotels using the rustic style. Jack's Back Porch is invited to submit a bid to the hotel chain. What per unit price will Jack's Back Porch most likely bid on this long-term order? A. $169.00 per unit B. $257.00 per unit C. $172.00 per unit D. $429.00 per unit