The following data is available for Swifty Repair Shop for 2019:

Repair technicians wages	$340000
Fringe benefits	90000
Overhead	70000
Total	$500000

The desired profit margin is $36 per labor hour. The material loading charge is 40% of invoice cost. It is estimated that 5000 labor hours will be worked in 2019. In January 2019, Swifty repairs a bicycle that uses parts of $220. Its material loading charge on this repair would be

$88.

$260.

$132.

$136.