Bozeman Corporation Manufactures an Exercise Machine at a Cost of $800

Bozeman Corporation manufactures an exercise machine at a cost of $800 and sells the machine to Denver Corporation for $1,030 in 2014. Denver incurs TV advertising expenses of $315 and sells the machine by phone order for $1,600. If Bozeman and Denver corporations are members of an expanded affiliated group (EAG) , their DPGR is:

A) $715.
B) $800.
C) $1,285.
D) $1,600.
E) None of the above.