Swifty Corporation manufactures car stereos. It is a division of Berna Motors, Which manufactures vehicles. Swifty sellis car stereos to Berna, as well as to other vehicle manufacturers and retail stores. The following information is available for Swifty's standard unit: unit variable cost $36, unit fixed cost $22, and unit selling price to outside customer $85. Bema currently purchases a standard unit from an outside supplier for $80. Because of quality concerns and to ensure a rellable supply, the top management of Berna has ordered Swifty to provide 244,000 units per year at a transtelyprice of $34 per unit Swifty is already operating at full capacity. Swifty can avoid $3 per unit of variable selling costs by selling the unit internally. Answer each of the following questions. (a) What is the minimum transfer price that 5 wifty should accept? Minimum transfer price