22. Perth Limited had the following historical accounting data per unit: Direct materials Direct labour Variable overhead Fixed overhead Variable selling expenses Fixed selling expenses $60 30 15 24/ 45 9 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%. There were no beginning or ending inventories. What would be the transfer price if Division X uses full cost plus markup? $167.70 $198.90 $136.50 $129.00