Textron Inc. has two divisions, Kelly Aerospace, and Cessna Aircraft. The company is attempting to negotiate a transfer price for Kellys aircraft magnetos sale to Cessna. Given the following data, calculate lowest and highest acceptable transfer prices; round to the nearest penny.

Kelly Aerospace Kelly annual production capacity 43,500 magnetos Kelly's annual sales to outside customers 41, 800 magnetos Variable cost per magneto $82.00 Fixed cost per month $320,000 Kelly's selling price to outside customers $101.00 per magneto Cessna Current purchase price from other supplier $101.00 per magneto Annual usage 3,500 magneto