100.) A firm uses negotiated transfer prices to transfer costs from the Seller Department and the Buyer Department. Buyer Department uses a key input from Seller Department. Buyer Department can buy this good from the external market for $115 per unit.

Seller Department assigned the following per unit costs to each unit of producing this input.

Direct materials: $24 per unit

Direct labor: $27 per unit

Variable overhead: $22 per unit

Fixed overhead: $14 per unit

Seller Department has limited capacity.

Capacity: 1,000 units per period

Current external market sales: 500 units (at a price of $97 per unit) per period

Buyer Department demand: 700 units per period

What is the price floor (round final answers to nearest cent if necessary)?