The Following Costs Exist for Wiring Division of Corriander Corp

The following costs exist for Wiring Division of Corriander Corp. $$\begin{array} { | l | c | l | } \hline \text { Direct material } & \$ 67,500 & \\\hline \text { Direct labor } & 45,000 & \\\hline \text { Manufacturing overhead (25\% variable) } & 45,000 & \\\hline \text { Operating expenses ( } 30 \% \text { variable) } & 75,000 & \\\hline \text { Output } & 30,000 & \text { Units } \\\hline\end{array}$$ The output of the Wiring Division,which sells for $10/unit externally,is used by the Electrical Harness Division.Required:
Compute the transfer price for a unit of the Wiring Division's output using:
1)market price
2)variable production cost plus 30 percent
3)absorption cost plus 25 percent
4)variable cost
5)total cost plus 10 percent