The machining division of ITA International has a capacity of 2,280 units. Its sales and cost data are:

Selling price per unit 39 3'5 Variable manufacturing costs per unit 20 Variable selling costs per unit 4 Total xed manufacturing overhead 217.100 The machining division is co rrently selling 2,030 units to outside customers, and the assembly division of ITA International wants to purchase 400 units from machining. If the transaction takes place, the variable selling costs per unit on the units transferred to assembly will be $Ulunit. and not $4p'unitwhat should be the transfer price in order not to affect the machining division's current prot? [Round answer m2 decimal placeseg. 5.25.] Minimum transfer price $