28 Excerpts from Colter Corporation's most recent balance sheet appear below: Current assets: Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Total current liabilities Year 2 Year 1 $ 98 $128 116 126 194 184 48 48 456 486 $ 352 $ 330 Sales on account in Year 2 amounted to $1,410 and the cost of goods sold was $840. The acid-test (quick) ratio at the end of Year 2 is closest to: Wetherald Products, Incorporated, has a Pump Division that manufactures and sells a number of products, including a standard pump that could be used by another division in the company, the Pool Products Division, in one of its products. Data concerning that pump appear below: Capacity in units Selling price to outside customers 59,500 $ 100 Fixed cost per unit (based on capacity) $ 62 $ 20 Variable cost per unit The Pool Products Division is currently purchasing 4,900 of these pumps per year from an overseas supplier at a cost of $83 per pump. Assume that the Pump Division is selling all of the pumps it can produce to outside customers. What should be the minimum acceptable transfer price for the pumps from the standpoint of the Pump Division?