Division X and Division Y are both subsidiaries of Company Z. Division X manufactures a part that it sells to customers outside the company. Data concerning this part appear below.

Selling price to outside customers	$155
Variable cost per unit	$75
Contribution margin per unit	$80
Total fixed costs	$500,000
Fixed cost per unit at capacity	$20
Capacity in units	50,000 units

Division Y would like to use the part manufactured by Division X in one in one of its products. Division Y currently purchases a similar part made by an outside company for $88 per unit and would substitute the part made by Division X. Division Y requires 5,000 units of the part each period. Division X is currently producing and selling 25,000 units to outside customers. Producing additional parts for Division Y would not affect these sales. What is the minimum acceptable transfer price from the standpoint of Division X?