Largo, Inc., which uses a volume-based cost system, produces cat condos, and has a gross profit margin of 50%. Direct materials cost $23 per unit, and direct labor costs $11 per unit. Manufacturing overhead is applied at a rate of 150% of direct labor cost. Nonmanufacturing costs are $36 per unit. How much does each cat condo sell for?

a. $61

b. $155

c. $83

d. $101