Crush Company makes internal transfers at 180% of full cost. The Soda Refining division purchases 30,000 containers of carbonated water per day, on average, from a local supplier, who delivers the water for $30 per container via an external shipper. In order to reduce costs the company located an independent producer in Manitoba who is willing to sell 30,000 containers at $20 each, delivered to Crush Company's shipping division in Manitoba. The company's Shipping Division in Manitoba has excess capacity and can ship the 30,000 containers at a variable cost of $2.50 per container. QUESTION: What is the total cost of purchasing the water from the Manitoba supplier and shipping it to the Soda Division?

	A)	$600,000
	B)	$1,815,000
	C)	$1,215,000
	D)	$675,000
	E)	$1,080,000