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 believes 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. Direct materials $30 Direct labor 35 Manufacturing overhead 35 Total costs $100 (a 1) Assume that Leno uses cost-plus pricing, setting the selling price 23% above its costs. What would be the price charged for the All-Body swimsuit? Selling price $