Division are assumed to be the same over the range of $6,000-11,000$ units. The fixed costs for the Fabrication Division are assumed to be $$12\mathrm{.}00$ per unit at $11,000$ units.

Compressor's costs per compressor are:

Direct materials $$22\mathrm{.}00$

Direct labor $$21\mathrm{.}00$

Variable overhead $$7\mathrm{.}00$

Division fixed costs $$8\mathrm{.}00$

Fabrication's costs per completed air conditioner are:

Direct materials $$160\mathrm{.}00$

Direct labor $$66\mathrm{.}50$

Variable overhead $$20\mathrm{.}00$

Division fixed costs $$8\mathrm{.}00$

What is the transfer price per compressor from the Compressor Division to the Fabrication Division if the method used to place a value on each compressor is $115\%$ of variable costs?

A$.$ $$51\mathrm{.}50$

B$.$ $$34\mathrm{.}00$

C$.$ $$45\mathrm{.}00$

D$.$ $$57\mathrm{.}50$