The Treehouse Company prices its treehouses based on a percentage mark-up on variable costs. The company's pricing policy is 50% mark-up on variable costs. The cost of manufacturing one small treehouse is as follows: Timber 15 square metres at $10 per metre $150 Direct labour 8 hours at $12 per hour $96 Other indirect variable costs $34 Supervisor wages $20 The selling price for a small treehouse will be ?