Dantley's Furniture manufactures rustic furniture. The cost accounting system estimates manufacturing costs to be $250 per table, consisting of 75% variable costs and 25% fixed costs. The company has surplus capacity available. It is Back Forrest's policy to add a 55% markup to full costs. A large hotel chain is currently expanding and has decided to decorate all new hotels using the rustic style. Dantley's Furniture Incorporated is invited to submit a bid to the hotel chain. What is the lowest price per unit Dantley's Furniture should bid on this longterm order?

A.$188

B.$200

C.$388

D. 250