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 $94 per unit. Its full capacity is 260,000 units, but it currently sells 226,900 units. It incurs the following costs in its production: Direct materials Direct labour Variable overhead Fixed overhead $40 23 15 4 Division B is purchasing 24,300 units of the same stereo from an outside supplier for $84 per unit. Calculate the minimum transfer price Division A is willing to accept. Minimum transfer prices LINK TO TEXT Determine the effect on the net income of Division A at the price determined in part a. (If an answer is zero, please enter O. Do not leave any field blank.) Net income increases LINK TO TEXT Determine the effect on the net income of Division B at the price determined in part a. Net income increase LINK TO TEXT