The City of Atlanta, Georgia is considering the establishment of an Internal Service Fund for the creation of a Physical Security Department to install and maintain all doors and locksets for all city property. On average, the current vendor, Smith Lock and Safe, charges $100 per door for such services/locksets. The city estimates that its average total cost per door (fixed and variable) will be $80. Th city's budget for the upcoming year assumes a price increase from the private vendor and can handle an average price of $120. Which of the following amounts would be an appropriate average price to charge other city departments per door if the Internal Service Fund were established? A. $105 B. $90 C. $70 D. $119