A firm uses negotiated transfer prices to transfer costs from the Seller Department and the Buyer Department. Buyer Department uses a key input from Seller Department. Buyer Department can buy this good from the external market for $108 per unit. Seller Department assigned the following per unit costs to each unit of producing this input. Direct materials: $20 per unit Direct labor: $29 per unit Variable overhead: $23 per unit Fixed overhead: $12 per unit Seller Department has limited capacity. Capacity: 1,000 units per period Current external market sales: 500 units (at a price of $97 per unit) per period Buyer Department demand: 700 units per period What is the price floor (round final answers to nearest cent if necessary)