Quick Connect manufactures high-tech cell phones. Quick Connect has a policy of adding a 20% markup to full costs and currently has excess capacity. The following information pertains to the company's normal operations per month:

Output units 1,250 phones

Machine-hours 750 hours

Direct manufacturing labor-hours 700 hours

Direct materials per unit $20

Direct manufacturing labor per hour $8

Variable manufacturing overhead costs $175,000.00

Fixed manufacturing overhead costs $126,300

Product and process design costs $143,000

Marketing and distribution costs $153,645

For long-run pricing of the cell phones, what price will most likely be used by Quick Connect?

A) $95.00

B) $135.00

C) $175.00

D) $210.00