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Division 1 makes a part that it sells to customers for $ 2 3 4 each. Its variable cost is $ 6 3 per unit

Division 1 makes a part that it sells to customers for $234 each. Its variable cost is $63 per unit and fixed cost is $ 51 per unit. Division 1 is operating at full capacity. Division 2 wants to buy the part from Division 1. What is the minimum the transfer price, rounded to the nearest one dollar?

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