Given the following data for Electrical Cord Division: Selling price to outside customers Variable cost per unit Total fixed cost Capacity (in units) 70 60 40,000 32,000 Assume that the Electrical Cord Division is selling all it can produce to outside customers. If it sells to the Appliance Division, $1 can be avoided in variable cost per unit. The Appliance Division is presently purchasing from an outside supplier at $68 per unit. From the point of view of the company as a whole, any sales to the Appliance Division should be priced at: