Calculate the minimum transfer price Division A is willing to accept.

Question 25 Elmira Manufacturing Inc. has two divisions, Division A and Division B. Division A produces car stereos that it sells to retail stores for a price of $89 per unit. Its full capacity is 257,500 units, but it currently sells 225,500 units. It incurs the following costs in its production: Direct materials Direct labour Variable overhead Fixed overhead $36 25 14 Division B is purchasing 15,200 units of the same stereo from an outside supplier for $81 per unit. Calculate the minimum transfer price Division A is willing to accept