Alpha International Corporation has two divisions, beta and gamma. Beta produces an electronic component that sells for $80 per unit, with the following costs based on its capacity of 219,800 units: Direct materials Direct labour Variable overhead Fixed overhead $24.00 16.00 7.00 15.00 Beta is operating at 70% of normal capacity and gama is purchasing 18,000 units of the same component from an outside supplier for $77 per unit. If beta is operating at full capacity what would be the lowest transfer that beta division is willing to accept