Honda Accord owners are fiercely loyal to their auto of choice. When interviewed by Honda representatives, the number one reason for this continued brand attraction is solid engineering that allows the Accord to operate trouble-free for more miles than the average car. In fact, reliability was rated as the most important perceived product benefit for automobiles, with a relative importance weight of 40. The Accord rated an 8 out of 10 on this measure, while three other competitors studied had a rating of 7, 6 and 5, respectively. Furthermore, a Consumer Reports study of mid-size sedans rated the Accord 95 in performance tests, at a customer price of $22,000. The average performance of all mid-size sedans tested by Consumer Reports was 80, and the average price was $20,000.

What is the Accord's approximate customer value against the other sedans tested? Show your work.

a) 9

b) 27

c) 110

d) 119

e) 229