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The machining division has a capacity of 4 , 2 0 0 units. Its sales and cost data are: Selling price per unit $ 1

The machining division has a capacity of 4,200 units. Its sales and cost data are:
Selling price per unit
$169
Variable manufacturing costs per unit
44
Variable selling costs per unit
11
Total fixed manufacturing overhead
101,000
(a)
The machining division currently sells 1,700 units to outside customers, and the assembly division wants to purchase 800 units from machining. If the transaction takes place, the variable selling costs per unit on the units transferred to assembly will be $0/unit, not $11/unit. What should be the transfer price in order not to affect its current profit?
Minimum transfer price
$
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(b)
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