Transfer Pricing with Cost-Plus Method and Negotiated Price: A company has two divisions: Division A, which produces a component, and Division B, which uses the component in its final product. Division A has variable costs of $30 per unit and fixed costs of $10,000 per month. Division B can buy the component from external suppliers for $50 each. Determine the negotiated transfer price using the cost-plus method that ensures Division A earns a 25% markup on total costs.