help please

Arian International Corporation has two divisions, Division A and Division B. Division A produces a motor that sells for $81 per unit, with the following costs based on its capacity of 180,000 units: Direct materials $28 Direct labour 26 Variable overhead 9 Fixed overhead 5 Division A is operating at 70% of normal capacity and Division B is purchasing 26,500 units of the same component from an outside supplier for $75 per unit. Calculate the benefit, if any, to Division A in selling to Division B the 26,500 units at the outside supplier's price. Benefit Calculate the lowest price Division A would be willing to accept. Lowest price $ 63 If Division A is operating at full capacity, what would be the lowest transfer price that it is willing to accept? Lowest transfer price $ 81