The Following Data Pertain to Wolter Incorporated What Price Will the Company Charge If the Firm Uses

Multiple Choice

The following data pertain to Wolter Incorporated: $\begin{array} { l r } \text { Variable manufacturing cost } & \$ 70 \\\text { Variable selling and administrative cost } & 20 \\\text { Applied fixed manufacturing cost } & 20 \\\text { Allocated fixed selling and administrative cost } & 4\end{array}$ What price will the company charge if the firm uses cost-plus pricing based on total cost and a markup percentage of 50%?

A) $114.
B) $126.
C) $136.
D) $159.
E) $171.