Reaction Company's Carbarator Division produces a large pipe used by other companies as a key part in their products. Cost, sales, and production data relating to the valve are given below: Selling Price per unit 85 Variable Cost per unit 65 Sales to outside customers 48,000 Capacity 62,000 Required units for Engine Division 28,000 The company's Engine Division is introducing a new product that will use a valve such as the one produced in the Carbarator Division. The Engine Division would like to purchase the valves from the Carbarator Division instead if an acceptable transfer price can be worked out. What is the minimum transfer price? (round to the nearest whole dollar) 75 140 98 101