Pautner Company Had the Following Historical Accounting Data Per Unit

Pautner Company had the following historical accounting data per unit: $\begin{array}{llcc} \text {Direct materials } & \$60\\ \text { Direct labour} & 30\\ \text { Variable overhead } & 15\\ \text { Fixed overhead } & 24\\ \text {Variable selling expenses } &45\\\text { Fixed selling expenses} &9\end{array}$

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 was no beginning or ending inventories.
If variable manufacturing costs without a fixed fee are used as the transfer price,what will be Division A's transfer price?

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