6. Clear Water Bay Company's Audio Division produces a speaker that is used by manufacturers of various audio products. Sales and cost data on the speaker follow:

Selling price per unit on the intermediate market $60 Variable costs per unit $42 Fixed costs per unit (based on full capacity) $8 Capacity in units 25,000

Clear Water Bay Company has a Hi-Fi Division that could use this speaker in one of its products. The Hi-Fi Division will need 5,000 speakers per year. It currently buys the speakers from an outside supplier at the price of $56 per speaker. Clear Water Bay Company evaluates division managers on the basis of divisional profits.

Assume that the Audio Division is now selling only 20,000 speakers per year to outside customers.

(1) For the Hi-Fi Division, the highest acceptable transfer price for speakers acquired from the Audio Division is __.

(2) For the Audio Division, the lowest acceptable transfer price for speakers sold to the Hi-Fi Division is __.

(3) Assume that the Audio Division is already operating at full capacity and it sells all the speakers to outside customers. The Hi-Fi Division wants the Audio Division to supply it with 4,000 customized speakers. The variable cost of the customized speaker is $45. In addition, the customized speakers require more processing time and will replace 6,000 regular speakers from production. From the standpoint of the Audio Division, the lowest acceptable transfer price is __.