Carrie, a nail technician operates from home. In a given day she expects to work a 40-hour week while taking four weeks holiday per annum. Her expenses for materials and overheads are expected to be $90,000 per year, and she has set herself a target profit of $350,000 for the first year.

If only 80% of her working time will be chargeable to clients, what price should she charge for a manicure which would take 2 hours?

Select one:

a. $229.17

b. $458.34

c. $286.46

d. $572.92