Arian International Corporation has two divisions, Division A and Division B. Division A produces a motor that sells for $80 per unit, with the following costs based on its capacity of 180,000 units: Direct materials $28 Direct labour 23 Variable overhead 7 Fixed overhead 5 Division A is operating at 70% of normal capacity and Division B is purchasing 20,000 units of the same component from an outside supplier for $76 per unit. Calculate the benefit, if any, to Division A in selling to Division B the 20,000 units at the outside suppliers price. Benefit $ Calculate the lowest price Division A would be willing to accept. Lowest price $ If Division A is operating at full capacity, what would be the lowest transfer price that it is willing to accept? Lowest transfer price $