Planet Company had the following historical accounting data per unit:

Direct materials	$70
Direct labor	40
Variable overhead	20
Fixed overhead	30
Variable selling expenses	50
Fixed selling expenses	12

The units are normally transferred internally from Division A to Division B. The units also may be sold externally for $220 per unit. The minimum profit level accepted by the company is a markup of 35%. There were no beginning or ending inventories. What would be the transfer price if Division A uses full cost plus markup?

a.$129

b.$198

c.$136

d.$216