how to solve

Evergreen Corp has two divisions, Fernand Bark. Fern produces a widget that Bark could use in the production of units that cost $217 in variable costs, plus the cost of the widget, to manufacture. Fern's variable costs are $88 per widget, and fixed manufacturing costs are applied at a rate of $51 per widget Widgets sell on the open market for $133 each, Evergreen's policy is that internal transfers will be made at variable cost plus 20%. I Bark purchases the widgets from Fern, what will be the transfer price? Multiple Choice $166.80 $159.60 an