Elmira Manufacturing Inc. has two divisions, Division A and Division B. Division A produces car stereos that it sells to retail stores for a price of $93 per unit. Its full capacity is 247.500 units, but it currently sells 215,300 units. It incurs the following costs in its production: Direct materials Direct labour Variable overhead Fixed overhead $38 27 13 3 6 Division B is purchasing 15,300 units of the same stereo from an outside supplier for $83 per unit. Calculate the minimum transfer price Division A is willing to accept Minimum transfer price $ Determine the effect on the net income of Division A at the price determined in part a. (If an answer is zero, please enter 0. Do not leave any field blank.) Net income increase $ Determine the effect on the net income of Division B at the price determined in part a. Net income increase $