A company has two divisions: Division A and Division B. Division A makes Part Z2 that are currently sold to outside customers. The Division A's data relating to this part are as follows: Production capacity Demand from outside customers 28,000 units per month 26,000 units per month Per unit data for Part Z2 Selling price to outside customers $72 Variable production cost $34 Variable selling cost Allocated fixed cost $8 $4 Division B of the company has designed a new product that also uses Part 22. For its new product, Division B would need 2,500 units of Z2 each month. Division B can either buy the part from an outside supplier at $55 or transfer it from Division A. If the part is transferred from Division A, Division A would not incur variable selling costs for these transferred units and would save direct labor cost of $14 per unit. Assuming Division A would cut back on sales to outside customers in order to supply Z2 to Division A (if necessary), what is the lowest acceptable transfer price from the viewpoint of Division A? (Do not round intermediate calculations. Round the answer to one decimal place.) $ per unit