The Engine Division of the Taylor Corporation sells small engines to the outside market at a selling price of $156 per engine. The Engine Division is operating with a capacity of 45,000 engines per year and is currently selling 37.200 engines annually. The variable cost of producing an engine is $110. The Snowmobile Division of the Taylor Corporation currently purchases 19,800 engines from an external supplier at a cost of $132 per engine, What is the minimum transfer price for a transfer of 19.800 engines from the Engine Division to the Snowmobile Division