Doofenshmirtz Builders builds 2,000 square foot starter homes in Danville, located in an unspecified tri-state area, on 0.25 acre lots. Competition is fierce and competitors sell homes similar to the ones built by Doofenshmirtz for $201,000. Currently, no upgrades are offered on the homes built by Doofenshmirtz. The cost to build and market a home is as follows: Land Variable construction costs (materials, labor, landscaping) Fixed construction costs (overhead) Variable marketing costs $50,000 $122,000 $9,000 $3,000 Doffenshmirtz's homes could be differentiated from competitors by offering an upgrade to either the kitchen or the bathroom, which would increase the variable construction costs by $14,000. The company's sole owner, Heinz, would like to earn a 15% profit on the cost of each home. If the company moves forward with offering the upgrades, would would be its cost-plus price? OA. $204,850 OB. $227,700 O C. $201,000 O D. $218,850 OE. $202,750