Joan's Outside manufactures patio furniture. The cost accounting system estimates manufacturing costs to be $$270$ per table, consisting of $80\%$ variable costs and $20\%$ fixed costs. The company has surplus capacity available. It is Joan's Outside's policy to add a $70\%$ markup to full costs.

A large hotel chain is currently expanding and has decided to decorate all new hotels using the patio furniture. Joan's Outside is invited to submit a bid to the hotel chain. What per unit price will Joan's Outside most likely bid on this long$-$term order?

a$.$

$$86\mathrm{.}40$ per unit

b$.$

$$459\mathrm{.}00$ per unit

c$.$

$$375\mathrm{.}00$ per unit

d$.$

$$432\mathrm{.}00$ per unit