Ajax Corporation has two divisions. The mining division makes$$ toldine, which is then transferred to the metals division. The toldine is further processed by the metals division and is sold to customers at a price of $$170$ per unit. The mining division is currently required by Ajax to transfer its total yearly output of $245,000$units of toldine to the metals division at $110\%$ of full manufacturing cost. Unlimited quantities of toldine can be purchased and sold on the outside market at $$85$ per unit. The following table gives the manufacturing cost per unit in the mining and metals divisions for :

Data table