Sheffield Company makes swimsuits and sells these suits directly to retailers. Although Sheffield has a variety of suits, it does not make the Performance 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 Performance suit would sell for approximately $ 100. Given its experience, Sheffield believes the Performance suit would have the following manufacturing costs.

	Direct materials		$ 24
	Direct labor		30
	Manufacturing overhead		46
	Total costs		$ 100

Assume that Sheffield uses target costing. What is the price that Sheffield would charge the retailer for the Performance swimsuit?

Selling price

$ enter the selling price in dollars