The Machining Division has a capacity of 2.000 . Its sales and cost data are: Selling price per unit Variable manufacturing costs per un Variable administrative costs per un Total fixed manufacturing overhead Total twed administrative costs $20,000 $5,000 The Machining Division is currently selling 1,000 units to outside customers, and the Assembly Division wants to purchase 300 units from Machining per unit on the units transferred to Assembly will be $2/unit, not $5 . What should be the transfer price? transaction takes place, the variate ministrative costs $73.67 $76.67 $97.00 $100.00