Timekeeper Corporation has two divisions, Distribution and Manufacturing. The company's primary product is highend watches. Each division's costs are provided below:

Manufacturing:	Variable costs per unit $ 2.68$2.68
	Fixed costs per unit $ 8.93$8.93
Distribution:	Variable costs per unit $ 0.90$0.90
	Fixed costs per unit $ 0.60$0.60

The Distribution Division has been operating at a capacity of 4,006,000 units a week and usually purchases 2,003,000 units from the Manufacturing Division and 2,003,000 units from other suppliers at $ 14.00 per unit.What is the transfer price per watch from the Manufacturing Division to the Distribution Division, assuming the method used to place a value on each transfer is

115% of full costs?

A.$18.18

B.$ 14.00

C.$11.61

D.$ 13.35