The Jordan Company Manufacturers Only One Type of Shoe and Has

The Jordan Company manufacturers only one type of shoe and has two divisions, the Sole Division and the Assembly Division. The Sole Division manufactures soles and then "sells" them to the Assembly Division, which completes the shoes and sells them to retailers. The market price for the Assembly Division to purchase a pair of soles is $40. Fixed costs are per pair at 100,000 units.

-If the cost-based transfer price is 180% of variable costs ,what is the transfer price per pair of soles from the Sole Division to the Assembly Division?

A) $28.8
B) $25.20
C) $32.40
D) $57.60