Fragmented Company has two divisions, A and B. Division A makes a

part that Division B currently purchases from an outside supplier for $80. Division B approaches Division A to purchase the product internally. Cost information on this part for Division A is as follows: Variable manufacturing cost : $60 per unit Variable selling costs: $20 per part Fixed costs: $15 per unit Division A is operating at full capacity and sells all of its output to external customers for $102 per part. Calculate the minimum amount that Division A would accept to transfer the part to Division B.