The Engine Division of the Taylor Corporation sells small engines to the outside market at a selling price of $151.72 per engine. The Engine Division is currently operating at a capacity of 47405 engines per year and is currently selling 35886 engines annually. The Snowmobile Division of the Taylor Corporation currently purchases 21601 engines from an external supplier at a cost of $144.96 per engine. The variable cost of producing an engine is $91.25. In computing a transfer price per motor using the transfer pricing formula, the lost contribution margin per unit portion of the minimum transfer price computation would be:

Select one:

a. $119.47

b. $60.47

c. $53.71

d. $28.22