Ecards Inc. manufactures software parts for the computer software systems that produce e-cards. The Flash II part is currently manufactured in the Computer Department. The Data Department also produces the part and the plant has excess capacity to produce the Flash I part. The current market price of the Flash II part is $700. The managerial accountant reported the following manufacturing costs and variable expense data: Ecard Manufacturing Costs and Variable Expense Report Flash Component Inc. Direct materials $810 Direct labor $160 Variable manufacturing overhead $140 Fixed manufacturing overhead (current production level) $185 Variable selling expenses (only incurred on sales to outside consumers) $136 Fixed manufacturing overhead (current production level) $185 Variable selling expenses (only incurred on sales to outside consumers) $136 If the highest acceptable transfer price is $700 in the market, what is the lowest acceptable in-house price the Data Department should receive to produce the part in-house at the Computer Department? O $140 O $810 O $1110 O $160