Panther Company had the following historical accounting data per unit:

Direct materials	$60
Direct labor	30
Variable overhead	15
Fixed overhead	24
Variable selling expenses	45
Fixed selling expenses	9

The units are normally transferred internally from Division A to Division B. The units also may be sold externally for $210 per unit. The minimum profit level accepted by the company is a markup of 30 percent. There were no beginning or ending inventories. If the negotiated price is used, Division A's transfer price should be a

a.maximum of $198.90.

b.maximum of $210.00.

c.minimum of $120.00.

d.minimum of $153.00.