Quality Chairs Inc. (QC) manufactures chairs for industrial use. Laura Winters, the Vice President for Marketing at QC, concluded from market analysis that sales were dwindling for QC's standard three-foot chair due to aggressive pricing by competitors. QC's chairs sold for $590 whereas the competition's comparable chair was selling for $525. Winters determined that a price drop to $525 would be necessary to regain market share and reach a targeted annual sales level of 10,000 chairs. Cost data based on sales of 10,000 chairs: Direct materials (board feet) Direct labor (hours) Machine hours (hours) Finishing and packing (hours) Budgeted Quantity 88,200 71,450 11,500 6,600 Actual Quantity 79,700 73,875 11,350 6,500 Actual Cost $1,251,000 875,200 250,200 125,200 If the profit per unit is maintained, the target cost per unit is: Division A, which is operating at capacity, produces a component that currently sells in a competitive market for $41 per unit. At the current level of production, the fixed cost of producing this component is $8 per unit and the variable cost is $16 per unit. Division B would like to purchase this component from Division A. The price that Division A should charge Division B for this component is