Question 25 Elmira 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 $90 per unit. Its full capacity is 265,000 units, but it currently sells 228,900 units. It incurs the following costs in its production: Direct materials Direct labour Variable overhead Fixed overhead $36 26 12 Division B is purchasing 22,600 units of the same stereo from an outside supplier for $81 per unit. Calculate the minimum transfer price Division A is willing to accept. Minimum transfer prices 74 LINK TO TEXT 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 $ LINK TO TEXT Determine the effect on the net income of Division B at the price determined in part a. Net income increase $