Coronado Ltd., has two divisions: a Parts Division and a Products Division. Each division operates as a profit centre. The Parts Division manufactures keyboards and is free to sell its product internally and externally. The Parts Division's annual capacity is 49,700 units and its fixed cost is $745,500. Currently, external sales represent 70% of the Parts Division's production capacity. The selling price for a keyboard is $64, and the variable cost is 60% of the sale. The Products Division is developing a new specialty keyboards. Mr. Allain, the manager of the Products Division, has obtained three quotes from external suppliers, $75, $83, and $87. He also asked the Parts Division to provide a quote for 9,940 units. To take the specialty keyboard order, the Parts Division needs to invest in a stamping machine, costing $39,760. In addition, the specialty keyboard will incur additional $14 of variable cost for new features; however, it will reduce the regular variable cost by $3 of commission cost due to internal transfer. It takes 2 regular keyboards to make 1 specialty keyboard. a. Calculate the minimum transfer price for the speciality keyboard order. b. Establish the range for the transfer price, if any, between the two divisions. c. Should the Parts Division pursue this opportunity to sell the speciality keyboard internally