Q 21.23: The fabric division of Sweet Petunia's Baby Gear produces fabric designs to be used by the diaper bag division. These fabrics can also be sold outside the company. The cost sheet for the Owl Love You desig fabric is as follows: Direct material $200 Direct labor $ 125 Variable overhead $150 Fixed overhead $100 Selling price per bolt $ 800 If the fabric division has excess capacity, what is the minimum transfer price? A $800 B 5475 C 5225 stu D $575