Division L at Reiner Ltd. manufactures 17614 units of part #70, which it currently sells to outside customers. Selected data for part #70 are given below: Unit selling price to outside customers $88.65 Variable production cost per unit 57.89 Total fixed production cost (based on a capacity $380000 of 19890 units per year) Division K at Reiner Ltd. currently purchases 6886 units of part #70 from an outside supplier at a price of $96.00. Consideration is being given to buying internally rather than from the outside supplier. What is the lowest acceptable transfer price from the perspective of Division L? Select one: a. $88.65 O b. $78.48 O c. $0 O d. $96.00 Check