The fastener division of Northern Textile Industries manufactures zippers and then sells them to customers for $7.81 per unit. Its variable cost is $3.09 per unit, and its fixed cost per unit is $1.90. Management would like the fastener division to transfer 12,690 of these zippers to another division within the company at a price of $3.09. The fastener division could avoid $0.24 per zipper of variable packaging costs by selling internally.

Determine the minimum transfer price (Round answers to 2 decimal places, e.g. 10.50.) (a) assuming the fastener division is not operating at full capacity $ (b) assuming the fastener division is operating at full capacity $