Crede Inc. has two divisions. Division A makes and sells student desks. Division B manufactures and sells reading lamps. Each desk has a reading lamp as one of its components. Division A can purchase reading lamps at a cost of $10 from an outside vendor. Division A needs 9,100 lamps for the coming year. Division B has the capacity to manufacture 51,900 lamps annually. Sales to outside customers are estimated at 42,800 lamps for the next year. Reading lamps are sold at $11 each. Variable costs are $7 per lamp and include $1 of variable sales costs that are not incurred if lamps are sold internally to Division A. The total amount of fixed costs for Division B is $84,900. Consider the following independent situations.

(a)

What should be the minimum transfer price accepted by Division B for the 9,100 lamps and the maximum transfer price paid by Division A?

Minimum transfer price accepted by Division B		$ per unit
Maximum transfer price paid by Division A		$ per unit