The Engine Division of the Taylor Corporation sells small engines to the outside market at a selling price of $155.16 per engine. The Engine Division is currently operating at a capacity of 47421 engines per year and is currently selling 37283 engines annually. The Snowmobile Division of the Taylor Corporation currently purchases 21262 engines from an external supplier at a cost of $140.96 per engine. The variable cost of producing an engine is $80.22. 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.$60.74

b.$39.21

c.$0

d.$119.43

PLEASE ANSWER ASAP :)))))