SO in cu Chilli Limited has many divisions that are evaluated on the basis of ROI. One division, C1, makes chill jars. A second division, D1, makes chilli oil and needs 80,000 jars per year. C1 incurs the following costs for one jar: Direct materials $0.35 Direct labour $0.60 Variable overhead $0.40 Fixed overhead $0.13 Total $1.48 ing ite WH sel TE itim by.A. are Ci has capacity to make 700,000 jars per year. Di currently buys its jars from an outside supplier for $1.80 each (the same price that C1 receives). Assume that Chilli Limited mandates that any transfers take place at full manufacturing cost. What would be the transfer price if Ci transferred jars to D1? $1.48 $1.35 $1.00 Cannot be determined from the information given. chma 201