A company has 2 responsibility centres that are considered to be profit centres. Profit centre X produces an electronic the following costs: t with Variable production costs per unit Fixed costs per unit $53.10 $11.39 Profit centre X is operating at full capacity and sells all of its output to outside customers at $80.65/unit. Profit centre Y currently purchases a similar component from an outside supplier for $89.15/unit. It has determined that the component produced by profit centre X could be used instead, with no adverse effect on the quality of the final product. What is the minimum transfer price at which profit centre X should agree to transfer the component to profit centre Y? Select one: a. $89.15 O b. $64.49 c. S80.65 O d, $53.10