Avery Corporation has two divisions, A and B, which are both organized as profit centers; Division A produces and sells widgets to Division B and to outside customers. Division A has total costs of $49, $27 of which are variable. Division A is operating significantly below capacity and sells the widgets for $71. Division B has received an offer from an outsider vendor to supply all the widgets it needs (20,000 widgets) at a cost of $66. The manager of Division B is considering the offer but wants to approach Division A first.

What is the minimum transfer price from Division A to Division B?