Division L at Reiner Ltd, manufactures 17,850 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 Variable production cost per unit Total fixed production cost (based on a capacity of 19,825 units per year) $88 56 $380,000 Division K at Reiner Ltd. currently purchases 7,800 units of part # 70 from an outside supplier at a price of $97. 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?