The following data pertain to Lemon Enterprises:

Variable manufacturing cost: $70

Variable selling and administrative cost: 20

Applied fixed manufacturing cost: 40

Allocated fixed selling and administrative cost: 15

What price will the company charge if the firm uses cost-plus pricing based on variable manufacturing cost and a mark up percent of 110%

a. $231

b.$147

c.$84

d.$210

e. some other amount