Flash E-Card Manufacturing manufactures software parts for the computer software systems that produce e-cards. The Flash II part is needed in the Computer Department. The Data Department produces the part and the plant has excess capacity to produce the Flash II part. The current market price of the Flash II part is $1,700. The managerial accountant reported the following manufacturing costs and variable expense data: Flash E-Card Manufacturing Manufacturing Costs and Variable Expense Report Flash II Component Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead (current production level) Variable selling expenses (only incurred on sales to outside consumers) $810 $160 $140 $185 $136 if the highest acceptable transfer price is $1,700 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? OA. 58101 B. $160 C. $1,110 OD. $140.