Pautner 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. What would be the transfer price if Division X uses full cost plus markup?

		$167.70
		$198.90
		$136.50
		$129.00