Austin Corporation has two divisions i.e. Division X and Division Y. Division X produces goods that can be used by Division Y. Division Y is currently purchasing the same goods from outside supplier for $100 per unit less 10% sales discount. Division X selling price to outside supplier is $80 per unit. The variable cost per unit for Division X is S60 per unit and the fixed cost is $10 per unit. If transfer takes place between Division X and Division Y and Division X does not have idle capacity, then what is the minimum transfer price for Division x and what is the maximum transfer price for Division Y? a. $80, S90 b. S60, S90 c. S60, $100 d. S70, S100