Parkside Recreation Is Exploring a Competitive Bidding Situation Which of the Following Cost Figures Would Be Used in Which

Parkside Recreation is exploring a competitive bidding situation. The firm, which currently has no excess capacity, estimates the following costs for a project to be performed for the Morningside School District: $\begin{array} { | l | r | } \hline \text { Direct material } & \$ 220,000 \\\hline \text { Direct labour } & 130,000 \\\hline \text { Nllocated variable overhead } & 91,000 \\\hline \text { Allocated fixed cost } & 40,000 \\\hline\end{array}$ Which of the following cost figures would be used in determining a minimum price if Parkside decides to bid on the Morningside project?

A) $131,000.
B) $220,000.
C) $350,000.
D) $441,000.
E) $481,000.