Leno Company makes swimsuits and sells these suits directly to retailers. Although Leno has a variety of suits, it does not make the All- Body suit used by highly skilled swimmers. The market research department belleves that a strong market exists for this type of suit. The department indicates that the All-Body suit would sell for approximately $ 100. Given its experience, Leno believes the All-Body suit would have the following manufacturing costs. $ 23 32 Direct materials Direct labor Manufacturing overhead Total costs 45 $ 100 (1) Assume that Leno uses cost-plus pricing, setting the selling price 28% above its costs. What would be the price charged for the All- Body swimsuit? Selling price