pls answer with explanation and computation

-. -.-- --v "'D --.-.-.-u- - 1-_-_ - The Chip Division of Supercomp Corp. produces a high-quality computer chip. Unit production costs (based on capacity production of 100,000 units per year) follow: Direct material P50 Direct labor 20 Overhead (20% variable) 10 Other information: 14 Compiled By: Prof. Ramelo C. Gloria GUTS CPA Review Center Sales price 100 SG&A costs (40% variable) 15 48. Assume, for this question only, that the Chip 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? a. P100 b. P72 c. P81 d. P94