TGF, Inc. assembles special transistors. Its fixed and variable production costs per transistor, based on a volume of 250,000 units is P50 plus an additional amount of P35 per unit for variable selling and administrative expenses. Corporate policies has established 80% as target mark-up on production cost. The selling price of each transistor is

A. P85.00 C. P75

B. P153 D. P90