The following data pertain to Lemon Enterprises:

Variable manufacturing cost	$ 84
Variable selling and administrative cost	34
Applied fixed manufacturing cost	54
Allocated fixed selling and administrative cost	29

What price will the company charge if the firm uses cost-plus pricing based on variable manufacturing cost and a markup percentage of 125%?

$121.50.

$189.00.

$248.40.

$310.50.

None of these.