Mazuka, Inc. has a division that manufactures a component that sells for $$185$ and has a variable cost of $$50.$ Another division of the company wants to purchase the component. Fixed cost per unit of the component is $$21.$ What is the transfer price if the division is operating at full capacity?

A$.$ $$185$

B$.$ $$206$

C$.$ $$21$

D$.$ $$71$