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

Selling price per unit		$161
Variable manufacturing costs per unit		54
Variable selling costs per unit		11
Total fixed manufacturing overhead		110,200

The machining division currently sells 1,600 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 $0/unit, not $11/unit. What should be the transfer price in order not to affect its current profit?

Minimum transfer price = ?