The Northern Digital Inc. produces a high$-$quality computer chip. Unit production costs $($based on capacity production of $100,000$ units per year$)$ follow:

Direct material $$50$

Direct labor $20$

Overhead $(20\%$ variable$)10$

Other information:

Sales price $100$

SG&A costs $(40\%$ variable$)15$

Refer to Northern Digital, Inc. Assume, for this question only, that the Memory Division is producing and selling at capacity. What is the minimum selling price that the division would consider on a "special order" of $1,000$ chips on which no variable period costs would be incurred?

Select one:

a$.$ $$94$

b$.$ $$100$

c$.$ $$81$

d$.$ $$72$