Largo, Inc., which uses a volume-based cost system, produces cat condos, and has a gross profit margin of 50%. Direct materials cost $21 per unit, and direct labor costs $17 per unit. Manufacturing overhead is applied at a rate of 200% of direct labor cost. Nonmanufacturing costs are $28 per unit. How much does each cat condo sell for? Please explain.

(A) $104

(B) $198

(C) $144

(D) $126