Evergreen Corp. has two divisions, Fern and Bark. Fern produces a widget that Bark could use in the production of units that cost $184 in variable costs, plus the cost of the widget, to manufacture. Fern's variable costs are $66 per widget, and fixed manufacturing costs are applied at a rate of $39 per widget. Widgets sell on the open market for $111 each. Evergreen's policy is that internal transfers will be made at full cost plus 40%. If Bark purchases the widgets from Fern, what will be the transfer price?