Alpha International Corporation has two divisions, beta and gamma. Beta produces an electronic component that sells for $75 per unit, with the following costs based on its capacity of 217,600 units:

Direct materials	$23.00
Direct labour	18.00
Variable overhead	4.00
Fixed overhead	11.00

Beta is operating at 79% of normal capacity and gama is purchasing 17,000 units of the same component from an outside supplier for $69 per unit.

If beta is operating at full capacity what would be the lowest transfer that beta division is willing to accept?

Lowest transfer price

$