3)

Indigo Company had the following historical accounting data per unit:

Direct materials	$95
Direct labor	52
Variable overhead	32
Fixed overhead	40
Variable selling expenses	60
Fixed selling expenses	15

?

The units are normally transferred internally from Division 1 to Division 2. The units also may be sold externally for $320 per unit. The minimum profit level accepted by the company is a markup of 45 percent. There were no beginning or ending inventories. What would be the transfer price if Division X uses full cost plus markup? (Round the answer to two decimal places.)

(1.67pts)

$346.55

$317.55

$426.30

$239.00