Cory Semple, Procurement Analyst, General Motors, is trying to determine which sort of pricing model a supplier is using for a simple tail$-$light assembly for a vehicle. The supplier's quoted price is $$227\mathrm{.}20$ per unit. Cory was able to do a reverse pricing analysis and estimates the supplier's costs as:

Direct Materials $=$ $$32\mathrm{.}00/$unit

Direct Labor $=$ $$42\mathrm{.}00/$unit

Overhead Expenses $=110\%$ of Direct Production Costs $($based on industry standard$)$

Selling and Admin Expenses $=25\%$ of Direct Production Costs

Use a Rate of Return Pricing Model. Cory thinks the supplier invested $$1,450,000$ into the business and expects a rate of return on investment of $15\%$ with a projected production run of $9000$ units, what should the price per unit be$?$

$$220\mathrm{.}26$

$$198\mathrm{.}07$

$$176\mathrm{.}32$

$$24\mathrm{.}19$