Greenland Sports, Inc. has been asked to submit a bid to the National Hockey League on supplying 1,000 pairs of professional quality skates. The cost per pair of skates has been determined as follows:

Direct materials	$	80
Direct labor		60
Variable overhead		30
Fixed overhead (allocated)		20

Other non-manufacturing costs associated with each pair of skates are:

Variable selling cost (commission)	$	25
Fixed selling and administrative cost		10

Assume the commission on the sale of skates to the National Hockey League would be reduced to $15 per pair and that available production capacity exists to produce the 1,000 pairs of skates, the lowest price the firm can bid is some price greater than:

A) $185.

B) $190.

C) $215.

D) $225.