Natural Lumber Company has two divisions. The Forestry Division cuts down trees and sells them to the Sawing Division. The Sawing Division cuts the lumber into boards that are sold to external customers for further manufacturing into building products. The costs and market prices for the two divisions are listed below. Each tree on average can be made into 25 boards.

Division	Amounts
Forestry Division
Variable cost per tree	$ 400.00
Fixed cost per tree	$ 800.00
Desirable full cost markup %	8%
Sawing Division
Variable cost per board	$ 10.00
Fixed cost per board	$ 30.00
Market price per tree supplied (external supplier)	$ 1,300.00
Market price per board sold (external customer)	$ 100.00

Market prices can fluctuate slightly and the market is moderately competitive. All of the trees harvested by the Forestry Division can be sold to an external customer by at least the full cost. What is the best range of negotiated transfer prices for each tree from the Forestry Division to the Sawing Division assuming each division has the incentive to improve its own profitability?