Instrument manufactures high performance guitars that are used in concert halls across the continent.The company consists of the components division and the assembly division.One of the essential parts manufactured in the components division is a damper , which is a felt pad used to stop the vibration of the guitar.

some of the dampers are transferred from the components division to the assembly division to craft the opus brand guitar.Because of opu's reputable manufacturing processes, some of the dampers are also in demand by other guitar manufacturers.The variable cost of manufacturing the damper is $120 , and the annual fixed costs allocated to the damper are $54000.The components division transfer 800 of its 1500 unit capacity to the assembly division at $120.It sells 600 dampers to other guitar manufacturers at a selling price of $250.

For the coming year,the assembly division would like to increase its purchase from the component division to 1000 dampers.Assuming the outside demand for dampers remains the same, what is the minimum transfer price per unit that the components division should accept for the assembly division?