Anne Company has a Components Division which produces parts for production divisions within the company as well as for outside manufacturers. The companys business product division has asked the components division to provide it with a new part, B83. Production data related to B83 are as follows

Units needed by Business Products Division 20,000 units Variable Production Cost $7 per unitAllocated Fixed Production Cost $3.50 per unit

unfortunately producing the new part required the same production team within the components division that manufactures another part Y32 for outside customers. Data related to the production and sale of Y32 to outside customers are below.

Units currently produced and sold 100,000 units Selling price $70 per unit Variable production cost $52 per unit Variable selling cost $8 per unit Allocated fixed production cost $2 per unit

If the Anne's components division must reduce the production of Y32 by 14% in order to produce all of the parts B83 requested by the business product division. What would be the minimum transfer price they should be willing to accept assuming there would be no impact to their fixed cost.

A: $ per unit