Blossom International Corporation has two divisions, Division A and Division B. Division A produces a motor that sells for $91 per unit with the following costs based on its capacity of 182,000 units: $31 27 Direct materials Direct labour Variable overhead Fixed overhead 7 8 Division A is operating at 70% of normal capacity and Division B is purchasing 24,000 units of the same component from an outside supplier for $86 per unit Calculate the benefit, if any, to Division Ain selling to Division B the 24,000 units at the outside supplier's 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 $