Tamarisk Industries has two divisions, the D division and the J division. Information about a component that the D division produces is as follows: Revenue $101 per unit Variable manufacturing costs $30 per unit Fixed manufacturing overhead $15 per unit Expected sales in units 7,450 units The D division can produce up to 8,550 components per year. The J division needs 600 units of the component for a product it manufactures. (a) Determine the minimum transfer price that the D division would accept. Minimum transfer price $