Cullumber International Corporation has two divisions, beta and gamma. Beta produces an electronic component that sells for $77 per unit, with the following costs based on its capacity of 216,700 units: Direct materials $28 Direct labour 17 Variable overhead 3 Fixed overhead 15 Beta is operating at 73% of normal capacity and gamma is purchasing 15,500 units of the same component from an outside supplier for $71 per unit. (c) If beta is operating at full capacity, what would be the lowest transfer price that beta division is willing to accept? Lowest transfer price $