8. Part Wit costs the Eastern Division of thle Corporation $26 to makedirect materials are Eli], direct labor is $4, variable manufacturing overhead is $9, and fined manufacturing overhead is $3. The Eastern Division can sell all of Part W4 the3,r can make to other companies for $343. The 1\".Iii'estern Division of thle Corporation can use Part W4 in one of its products. 1What is the lowest transfer price at which the Eastern Division would he willing to sell Part WA to the Central Division