Pautner Company Had the Following Historical Accounting Data Per Unit

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

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 were no beginning or ending inventories.
What would be the transfer price if Division X uses full cost plus markup?

A) $129.00
B) $136.50
C) $167.70
D) $198.90