In each of the following cases, determine selling price for 1 portion of a recipe yielding 30 portions, when the standard recipe cost and desired cost-to-sales ratio are as indicated in the following table: Recipe cost Cost percent for one portion a. $55.25 30.0% b. $22.58 18.0% c. $124.50 45.0% d. $105.00 21.0% e. $12.60 40.0%