33. Evergreen Corp. has two divisions, Fern and Bark. Fern produces a widget that Bark could use in the production of units that cost $202 in variable costs, plus the cost of the widget, to manufacture. Fern's variable costs are $78 per widget, and fixed manufacturing costs are applied at a rate of $46 per widget. Widgets sell on the open market for $125 each. Evergreen's policy is that internal transfers will be made at full cost. If Bark purchases the widget s from Fern, what will be the transfer price? a) $78 b) $125 c) $123 d) $202