TEB, Inc., which manufactures video games, consists of two divisions, each operating as a profit center. Division A makes a component that is needed by Division B; however, if the price from Division A is too high, Division B has indicated it would purchase the component from an outside supplier. Additional information related to the divisions is: Division Bs annual needs for component 10,000 units Division As capacity 40,000 units Division As current sales at $170 per unit 30,000 units Division As total cost per unit ($140 variable and $10 fixed) $150 Division As annual fixed cost $1,500,000 Price per unit to buy from outside supplier $160 Assume Division A has an offer from a foreign buyer to purchase 10,000 units at $150 per unit. Assume the company management (Vice-President above the two divisions) wants Division A to supply/transfer 10,000 units to Division B.

The most logical minimum acceptable transfer price is __________?

The most logical maximum acceptable transfer price is __________?