The Bathtub Division of Riverbed Plumbing Corporation has recently approached the Faucet Division with a proposal. The Bathtub Division would like to make a special "Ivory" tub with gold-plated fixtures for the company's 50-year anniversary. It would make only 5,300 of these units. It would like the Faucet Division to make the fixtures and provide them to the Bathtub Division at a transfer price of $ 167. If sold externally , the estimated unit variable cost would be $ 151. However, by selling internally, the Faucet Division would save $ 8 per unit on variable selling expenses. The Faucet Division is currently operating at full capacity. Its standard unit sells for $53 per unit and has variable costs of $ 36. Compute the minimum transfer price that the Faucet Division should be willing to accept. Minimum transfer price $ Should they accept this offer? They this offer