Cheng builds replica miniature cabinets. His costs for each cabinet are $26 each. A consultant tells Cheng that the average margin in his industry is 49%. Cheng currently sells the cabinets for $44. If Cheng decides to sell to a retailer who wants a $10 margin, what will be the final retail price to the consumer?

$54.00

$59.00

$39.00

$44.00