Sound pricing involves quoting a price:

(a) In excess of an average cost price to insure an adequate profit margin

(b) High enough to cover the variable cost of performance plus the maximum

contribution toward fixed cost and profit attainable

(c) Which always includes a profit margin in excess of 10%

(d) Which insures against all contingencies that could conceivably surface

during the performance of the work

(e) All of the above