Division A has costs of R200 per unit and transfer goods to Division B which has additional costs of R80 per unit. Division B sells externally at R300 per unit. The company has a policy of setting transfer based on market prices. The managers of the 2 divisions receive a bonus which is based on exceeding a target ROI. Calculate the revenue of Division B. Select one: O a. R300 Ob. R280 OC. R200 d. all of the above e. none of the above