Evergreen Corp. has two divisions, Fern and Bark. Fern produces a widget that Bark could use in the production of units that cost $214 in variable costs: plus the cost of the widget, to manufacture. Fern's variable costs are $86 per widget, and fixed manufacturing costs are applied at a rate of $50 per widget. Widgets sell on the open market for $131 each. Evergreen's policy is that internal transfers will be made at variable cost plus 20%. If Bark. purchases the widgets from Fern, what will be the transfer price? Multiple Choice $163.20 $256.80 $103.20 $157.20