Alpha Division:

Capacity in units $99,000419,000169,000319,000$

Number of units now being sold to outside customers $99,000419,000119,000319,000$

Selling price per unit to outside customers $ $68$ $ $128$ $ $170$ $ $88$

Variable costs per unit $ $56$ $ $103$ $ $135$ $ $64$

Fixed costs per unit $($based on capacity$)$ $ $6$ $ $15$ $ $20$ $ $9$

Beta Division:

Number of units needed annually $24,00049,00039,000123,800$

Purchase price now being paid to an outside supplier $ $65$ $ $127$ $ $170*$Footnote asterisk $$ Refer to case $4$ shown above. Assume that Beta Division wants Alpha Division to provide it with $123,800$ units of a different product from the one Alpha Division is producing now. The new product would require $$59$ per unit in variable costs and would require that Alpha Division cut back production of its present product by $46,425$ units annually. What is Alpha Division$$s lowest acceptable transfer price?