Nоrthgаte Tооls is evаluаting its pricing strategy for a custom industrial component. The company estimates total unit costs at $80, including both manufacturing and selling costs. Management has historically applied a 25% markup on total cost. A new manager argues that the company should instead focus on ensuring that the final selling price aligns with profitability targets, rather than simply applying a formula. Before revisiting the strategy, management wants to confirm the current pricing outcome. What selling price results from the current approach?