The machining division has a capacity of $4,300$ units. Its sales and cost data are:

Selling price per unit

$$164$

Variable manufacturing costs per unit

$53$

Variable selling costs per unit

$8$

Total fixed manufacturing overhead

$105,600$

$($a$)$

The machining division currently sells $1,500$ units to outside customers, and the assembly division wants to purchase $900$ units from machining. If the transaction takes place, the variable selling costs per unit on the units transferred to assembly will be $$\frac{0}{?}$ unit, not $$\frac{8}{?}$ unit. What should be the transfer price in order not to affect its current profit?

Minimum transfer price

$