Pharoah Manufacturing Inc. has two divisions, Division A and Division B$.$ Division A produces car stereos that it sells to retail stores for a price of $$89$ per unit. Its full capacity is $243,500$ units, but it currently sells $206,300$ units. It incurs the following costs in its production:

Direct materials $$37$

Direct tabour $,23$

Variable overhead $14$

Fixed overhead $4$

Division B is purchasing $21,000$ units of the same stereo from an outsid$$ supplier for $$80$ per unit.

Calculate the minimum transfer price Division $A$ is willing to accept.

Minimum transfer price

$

Determine the effect on the net income of Division A at the price determined in part a$.($If an answer is zero, please enter O$.$ Do not leave any field blank.$)$

Net income increase

Also determine the effect on the net income of divison B at the price determined in part A