Tamarisk Ltd$.,$ has two divisions: a Parts Division and a Products Division. Each division operates as

a profit centre. The Parts Division manufactures keyboards and is free to sell its product internally

and externally. The Parts Division's annual capacity is $57,800$ units and its fixed cost is $$809,200.$

Currently, external sales represent $70\%$ of the Parts Division's production capacity. The selling

price for a keyboard is $$63,$ and the variable cost is $60\%$ of the sale.

The Products Division is developing a new specialty keyboards. Mr$.$ Allain, the manager of the

Products Division, has obtained three quotes from external suppliers, $$76,$$$85,$ and $$89.$ He also

asked the Parts Division to provide a quote for $11,560$ units.

To take the specialty keyboard order, the Parts Division needs to invest in a stamping machine,

costing $$46,240.$ In addition, the specialty keyboard will incur additional $$15$ of variable cost for

new features; however, it will reduce the regular variable cost by $$3$ of commission cost due to

internal transfer. It takes $2$ regular keyboards to make $1$ specialty keyboard.

What is the minimum transfer price?