The Engine Division of the Taylor Corporation sells small engines to the outside market at a selling price of $155 per engine. The Engine Division is operating with a capacity of 49,000 engines per year and is currently selling 37,800 engines annually. The variable cost of producing an engine is $94. The Snowmobile Division of the Taylor Corporation currently purchases 20,700 engines from an external supplier at a cost of $138 per engine.

What is the minimum transfer price for a transfer of 20,700 engines from the Engine Division to the Snowmobile Division?