Division A produces a component for ABC Company's main product automobiles. The division operates as a profit centre. It also sells to outsiders. The present selling price is $75 per component. The company buys 600,000 units of a similar component per year from outside sources. The external purchase price is $73 as a result of a quantity discount. Division A has adequate capacity to supply the needs of the Assembly division. The following data are for Division A: $30 per Direct material unit $25 per Direct labour unit Variable overhead $10 per unit $6 per Fixed overhead (based on a capacity of 5,000 units) unit The minimum price at which A would sell components internally is: a. $75 O b. $71 O c. $65 O d. $73