Cheyenne Company makes swimsuits and sells these suits directly to retailers. Although Cheyenne has a variety of suits, it does not make the Performance suit used by highly skilled swimmers. The market research department believes that a strong market exists for this type of suit. The department indicates that the Performance suit would sell for approximately $100. Given its experience. Cheyenne believes the Performance suit would have the following manufacturing costs. Direct materials $23 Direct labor 34 Manufacturing overhead. 43 Total costs $100 (a1) Assume that Cheyenne uses cost-plus pricing, setting the selling price 21% above its costs. What would be the price charged for the Performance swimsuit? Selling price $