Emporia Shipping Company is involved in a competitive bidding situation. Variable costs related to the project total $540,000, and allocated fixed cost is $81,000. Which of the following cost figures should be used in setting a minimum bid price if Emporia has (1) excess capacity and (2) no excess capacity? Excess Capacity No Excess Capacity A. $ $ B . $540,000 $540, 000 C . $540, 000 $621, 090 D. $621, 000 $540,000 $621, 000 $621, 060 Multiple Choice Choice A O Choice B O Choice C O Choice D O Choice E