The COB Division of Northem Corp products and tols a product to both extemal customers and other Northern divisions. Per-unit data collected from COB's operations include: Outside sales price $800 Direct materials 350 Direct labour 75 Fixed overhead 180 if COB has excess capacity available to fulfill an inter-company order, what transfer price should be set? O A $135 OB.$605 O C.$640 O 0.5425