Which of the following is the approach used when a company adds the Cost of Goods

Sold $($COGS$)$ to Selling, General and Administrative $($SG&A$)$ expenses, and an

additional profit margin, before adding all additional costs associated with an export

sale?

a$.$ Marginal cost pricing approach

b$.$ Cost$-$plus approach to pricing

c$.$ Fixed cost pricing approach

d$.$ Penetration pricing approach