Ch$.14-$ Apple, Inc. has been asked by a wealthy private university to fulfill a one$-$time$-$only special order for a laptops it plans to provide to its students instead of using Dell or HP$.$ Apple has a policy of adding a $20\%$ markup to full costs and currently has excess capacity. The following per unit data apply for sales to regular Apple customers:

Variable costs:

Direct materials $$70$

Direct labor $20$

Manufacturing overhead $30$

Marketing costs $10$

Fixed costs:

Manufacturing overhead $140$

Marketing costs $10$

Total costs $280$

Markup $(20\%$ of total costs$)56$

Estimated selling price $$336$

If the university wanted to replace Dell and HP with Apple and therefore sign a long$-$term contract, and NOT pursue a one$-$time$-$only special order, for supplying laptops, what is the most likely price to be quoted assuming the markup remains the same?

Question $1$ options:

$$280$

$$196$

$$336$

$$130$