Oriole Corporation manufactures wireless soundbar speakers. It is a division of Vany TV, which manufactures televisions. Oriole sells the speakers to Vany as well as to retail stores. The following information is available for Oriole's speaker: unit variable cost $78; unit fixed cost $66; and a unit selling price of $150 to outside customers. Vany currently purchases speakers from an outside supplier for $142 each. Top management of Vany would like Oriole to provide 55,000 speakers per year at a transfer price of $78 each. (a) Compute the minimum transfer price that Oriole should accept assumping Oriole is operating at full capacity. Minimum transfer price tA