The following data pertain to Quincey Enterprises:

Variable manufacturing cost	$ 69
Variable selling and administrative cost	19
Applied fixed manufacturing cost	39
Allocated fixed selling and administrative cost	14

What price will the company charge if the firm uses cost-plus pricing based on total cost and a markup percentage of 60%?

$84.60.

$225.60.

$235.00.

$376.00.

None of these.