The table below records the intermediate steps that go into producing a cell phone and the value added at each step. For example, company A produces the outer case and keyboard, and sells it to company B for $4.00, who installs the internal hardware, adding $8.00 in value. Company A B C D Apple Store Intermediate steps to produce a cell phone Steps Value added at each step Assemble outer case and keyboard Prepare internal hardware $4.00 $8.00 Install operating system $12.00 Connect to network $40.00 Transact retail sale $100.00 The price of the unfinished cell phone that company C sells to company D is $