Sunfyre's Bakery Division is currently purchasing organic heavy cream from an outside supplier. The company's Dairy Division, which has no scess capacity makes and s customers at a variable cost of $34 per gallon and a selling price of $82 per gallon. If the Dairy Division begins sales to the Bakery Division, & will use the genera s cost on internal transfer by $7 per gallon. How much is the minimum transfer price per gallon that the Dairy Division should establish? (Do not round intermediate calculations. Round the final answer to the nearest two decimal places)