Johnson Marine has the following costs and expected sales for the coming year. Johnson is considering a number of different methods to determine the price of its product. Variable Manufacturing Variable Selling and Administrative Plant-level Fixed Overhead Fixed Selling and Administrative Batch-level Fixed Overhead Total Investment in Product Line Expected Sales (units) Total Costs $ 2,351,000 751,000 1,202,000 601,000 201,000 10,003,000 20,000 If Johnson determines price using a desired gross margin percentage of 52%, the price is: O O O O O $278.54 $322.04 $391.04 $380.33 $346.04