It would be $180.49 because
1. The cost of the board is 128.92
2. you need to mark up 40%, which is 0.4
3. 128.92* 0.4 = 51.57 , this is the amount you need to mark up by
4. then you add the amount you need to mark up by to the cost of the board: 51.57+ 128.92 = $180.49.
The calculation adds up to 180.488, however i think you might need to round it up to 180.49.
