Panther Company Had the Following Historical Accounting Data Per Unit

Multiple Choice

Panther Company had the following historical accounting data per unit: $\begin{array}{lr}\text { Direct materials } & \$ 60 \\\text { Direct labor } & 30 \\\text { Variable overhead } & 15 \\\text { Fixed overhead } & 24 \\\text { Variable selling expenses } & 45 \\\text { Fixed selling expenses } & 9\end{array}$ The units are normally transferred internally from Division A to Division B. The units also may be sold externally for $210 per unit. The minimum profit level accepted by the company is a markup of 30 percent. There were no beginning or ending inventories.
If variable manufacturing costs without a fixed fee are used as the transfer price, Division A's transfer price would be

A) $60.
B) $105.
C) $90.
D) $144.