Exercise 13.31 Nexa's Division A produces a product that can be sold for $212 or transferred to Division B as a component for its product. Division B can buy the part from another suppler at $187. In the current period, Division B purchased 1,100 units from Division A. Data on a per-unit basis follows: Division A $212 103 97 Division B $G03 207 169 Selling price Variable cost Allocated fixed cost The variable cost in Division B does not include the cost of the component provided by Division A or the outside supplier. Calculate the minimum transfer price if Division A is operating at capacity. Minimum transfer price