Question 12 1.5 pts A rm uses negotiated transfer prices to transfer costs from the Seller Department and the Buyer Department. Buyer Department uses a key input from Seller Department. Buyer Department can buy this good from the external market for $104 per unit. Seller Department has plenty of capacity to meet Buyer Department's demand and assigns the following per unit costs for producing this key input - Direct materials: $24 per unit - Direct labor: $27 per unit - Variable overhead: $22 per unit - Fixed overhead: $13 per unit What is the range of negotiation (that is, the difference between the price ceiling and price oor)