Indigo Company Had the Following Historical Accounting Data Per Unit

Indigo Company had the following historical accounting data per unit: $\begin{array}{lr}\text { Direct materials } & \$ 95 \\\text { Direct labor } & 52 \\\text { Variable overhead } & 32 \\\text { Fixed overhead } & 40 \\\text { Variable selling expenses } & 60 \\\text { Fixed selling expenses } & 15\end{array}$ The units are normally transferred internally from Division 1 to Division 2. The units also may be sold externally for $320 per unit. The minimum profit level accepted by the company is a markup of 45 percent. There were no beginning or ending inventories.
What would be the transfer price if Division X uses full cost plus markup? (Round the answer to two decimal places.)

A) $346.55
B) $317.55
C) $426.30
D) $239.00