The Wired Division of Zapped Ltd produces and sells electical components. Its variable costs per unit are $75 for direct materials, $35 for direct labour and $25 for variable manufacturing overhead It currently can sell it's components on the outside market at a price of $170/unit. Fixed overhead costs are $18 per unit based on a denominator volume of 150,000 units The Spark Division of Zapped Ltd has approached the Wired Division and requested that it supply 25,000 units of the component at a transfer price of $150. The Wired Division will save $5 per unit of direct materials costs for the components manufactured for the Spark Division. Assuming Wired Division has no idle capacity, what is the minimum transfer price the Wired Division should agree to accept? O A $130 OB. $165 O C. $127 OD. $162 O E. $150