Pautner Company had the following historical accounting data per unit: Direct materials $60 Direct labor 30 Variable overhead 15 Fixed overhead 24 Variable selling expenses 45 Fixed selling expenses 9 The units are normally transferred internally from Division A to Division B. The units also may be sold externally for $210 per unit. The minimum profit level accepted by the company is a markup of 30%. There were no beginning or ending inventories. What would be the transfer price if Division X uses full cost plus markup