Quick Connect manufactures high-tech cell phones. Quick Connect has a policy of adding a 15% markup to full costs and currently has excess capacity. The following information pertains to the company’s normal operations per month: Output units 1,500 phones Machine-hours 1,100 hours Direct manufacturing labor-hours 1,200 hours Direct materials per unit $24 Direct manufacturing labor per hour $9 Variable manufacturing overhead costs $213,000 Fixed manufacturing overhead costs $127,000 Product and process design costs $143,700 Marketing and distribution costs $154,345 For long-run pricing of the cell phones, what price will most likely be used by Quick Connect? A) $188.50 B) $31.20 C) $186.70 D) $173.20