The fastener division of Southern Fasteners manufactures zippers and then sells them to customers for $7.09 per unit. Its variable cost is $3.20 per unit, and its fixed cost per unit is $1.88. Management would like the fastener division to transfer 12,000 of these zippers to another division within the company at a price of $3.20. The fastener division could avoid $0.35 per zipper of variable packaging costs by selling internally. Determine the minimum transfer price.