Division A makes product $x,$ operates at $50\%$ capacity, and

$1$ point

currently sells all production to outside buyers. Division B has requested a quote from Division A for selling product $x$ to Division $B.$ Product $x$ has a current sale price of $$100,$ variable costs of $$40,$ and fixed costs of $$20$ per unit. What is least Division B could justify offering Division $A?$