Transfer pricing Peyvandi Co., a profit center of California Enterprises, manufactures Product BP3751-9S to sell internally to other company divisions as well as externally. One unit of Product BP3751-9S sells for $129.60. Production and selling costs for a unit of Product BP3751-9S follow. Direct material $16.20 Direct labor $20.52 Variable overhead $8.64 Fixed overhead* $29.70 Variable selling expense $5.40 * Based on production of 1,400,000 units. Andersen Co., another division of California Enterprises, wants to purchase 50,000 units of Product BP3751-9S from Peyvandi Co. during the next year. No selling costs are incurred on internal sales. a. All the units of Product BP3751-9S that can be produced by Peyvandi Enterprises can be sold externally. What should the minimum transfer price be