Elmira Manufacturing Inc. has two divisions, Division A and Division B. Division A produces car stereos that it sells to retail stores for a price of $93 per unit. Its full capacity is at 247,500 units but it currently sells 215,300 units. It incurs the following costs in its production:

Direct materials $38

Direct labour $27

Variable overhead $13

Fixed overhead $6

Division B is purchasing 15,300 units of the same car stereos from an outside supplier for $83 per unit.

Calculate the minimum transfer price Division A is willing to accept.

Minimum transfer price $

Determine the effect on the net income of Division A.

Net Income $

Determine the effect on the net income of Division B

Net Income $

.