Ruter Company Had the Following Historical Accounting Data Per Unit

Multiple Choice

Ruter Company had the following historical accounting data per unit: The units are normally transferred internally from Division X to Division Y.The units also may be sold externally for $210 per unit.The minimum profit level accepted by the company is a markup of 30%.There was no beginning or ending inventories.
Suppose Division X uses full cost plus markup.What would be the transfer price?
$\begin{array}{lr}\text { Direct materials } & \$ 70 \\\text { Direct labour } & 40 \\\text { Variable overhead } & 25 \\\text { Fixed overhead } & 34 \\\text { Variable selling expenses } & 55 \\\text { Fixed selling expenses } & 19\end{array}$

A) $129.00
B) $136.50
C) $167.00
D) $219.70