Lidia's Furniture manufactures rustic furniture. The cost accounting system estimates manufacturing costs to be 120 per table, consisting of 75% variable costs and 25% fixed costs. The company has surplus capacity available. It is Lidias Furnitures policy to add a 45% markup to full costs. A large hotel chain is currently expanding and has decided to decorate all new hotels using the rustic style. Lidia's Furniture Incorporated is invited to submit a bid to the hotel chain. What is the lowest price per unit Lidia's Furniture should bid on this long-term order? 90 120 174 130.50