Alpha and Beta are divisions within the same company. The managers of both divisions are evaluated based on their own division's return on investment (ROI). Assume the following information relative to the two divisions: Case Alpha Division 55,000 318,000 109,000 190,000 Capacity in units Number of units now being sold to outside customers Selling price per unit to outside customers Variable costs per unit Fixed costs per unit (based on capacity) 55,000 318,000 86,000 190,000 $46 $31 $22$6 $103 $67 $26 $38 $16 $5 $65 $40 Beta Division Number of units needed annually Purchase price now being paid to an outside supplier 10,100 68,000 20,000 58,000 $94 $37 $65 Before any purchase discount. Mansgeide i they vill anicite i any imal tansfers. All ansfer prices are Required: 1. Refer to case 1 shown above. Alpha Division can avoid $6 per unit in commissions on any sales to Beta a. What is the minimum transfer price for Alpha Division? Transfer price 2