Able Corporation has a manufacturing division that manufactures valves and an assembly divi- sion that produces final products. Currently, the manufacturing division has sufficient capacity to manufacture an additional 400 valves. An external market exists for the valves. The market price for one valve is \($100\) and the cost to sell is \($10.\) The fixed manufacturing cost per valve is \($25\) and the unit variable cost is \($60.\) The assembly division plans to purchase 400 valves. Management of the assembly division thinks that it should be able to purchase from the manufacturing division at a lower price since both divisions are under common control of the corporation. What is the minimum transfer price between the manufacturing division and the assembly division?