Company E has two divisions, Division A and Division B. Division A is currently buying Component X from an external seller for $13. Division B produces Component X and has excess capacity.

Using the following data, what would the transfer price per unit if Division A purchased Component X from Division B at the full-cost-based transfer price?

Variable cost per unit $6.64

Fixed cost per unit 1.42

Division B sales price of Component X 14.50