Sandhill 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 $94 per unit. Its full capacity is 257,500 units, but it currently sells 219,300 units. It incurs the following costs in its production: Direct materials $40 Direct labour 27 Variable overhead 11 Fixed overhead Division B is purchasing 15,000 units of the same stereo from an outside supplier for $84 per unit. Calculate the minimum transfer price Division A is willing to accept. Minimum transfer price $ 78 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 Determine the effect on the net income of Division B at the price determined in part a. Net income increase 90,000