Practice-8.4: Determine a transfer price using the negotiate.. Q 8.33: Hat Trick Manufacturing makes hockey equipment and uniforms. Usually the uniform division buys plain helmets from the helmet division to which they apply colors and logos however there is also an external market for the plain helmets. Data for the plain helmets is as follows: Direct material Direct labor Variable overhead Fixed overhead Variable selling and administrative cost $12 Fixed selling and administrative cost 9 $25 $ 10 $ 8 $ 5 The external selling price of the plain helmets is $75. The helmet division has the capacity to produce 100,000 plain helmets each year and sells 100,000 to external customers. What is the minimum transfer price for the 35,000 helmets that the uniform division needs this year? A $75.00 B/ $60.00 C $48.00 D $69.00