Blossom Designs makes various accessories for pets. Their trademark product, PetBed, is perceived to be high quality but not extravagant, and is sold in a variety of pet stores. Sarah Allen, marketing manager, has convinced her boss that they are missing an important segment of the market. "We can increase the quality of the material and design and market PetBed to a higher-end clientele," Sarah claims. "We won't compete with our existing product. It's win-win!" PetBeds sell for $180 each. Sarah estimates the gross margin at $60. After working with production engineers and the marketing research team, Sarah has designed a bed that she believes the new market segment will purchase $390 for. The production engineers and accountants believe it will cost about $180 to make. (a) If Blossom Designs uses cost-plus pricing and prices most products like the original Pet Bed, what should be the price of the high- end PetBed? (Round answer to O decimal places, e.g. 25,000.) Price of the high-end PetBed eTextbook and Media per bed