Sunland Company has determined the following per unit amounts: Direct materials $40 Fixed selling and administrative $60 Direct labor 48 Variable overhead 32 Desired ROI 44 Variable selling and administrative 20 Fixed overhead 45 (Round markup to 3 decimal places, e.g. 15.275.)

The target selling price using the variable-cost approach is?

$282.80

$381.33

$277.20

$288.96