Answer:
$88.90
Explanation:
The computation of the target selling price is shown below:-
Total cost = Direct material + Direct labor + Variable manufacturing overhead + Fixed manufacturing overhead + Variable selling and administrative expenses + Fixed selling and administrative expenses
$18 + $14 + $9 + $11 + $6 + $12
= $70
Target selling price = Total cost + (100 + Markup percentage)
= $70 × (100 + 27%)
= $70 × 127%
= $88.90