Northwoods manufactures rustic furniture. The cost accounting system estimates manufacturing costs to be $$90$ per table, consisting of $80\%$ variable costs and $20\%$ fixed costs. The company has surplus capacity available. It is Northwoods' policy to add a $50\%$ markup to full costs. Northwoods is invited to bid on a one$-$time$-$only special order to supply $100$ rustic tables.

What is the lowest price Northwoods should bid on this special order?