Vernon Radio Corporation is a subsidiary of Salem Companies. Vernon makes car radios that it sells to retall outlets. It purchases speakers for the radios from outside suppliers for $74 each. Recently, Salem acquired the Benson Speaker Corporation, which makes car radio speakers that it sells to manufacturers. Benson produces and sells approximately 400,000 speakers per year, which represents 70 percent of Its operating capacity. At the present volume of activity, each speaker costs $68 to produce. This cost consists of a $51 varlable cost component and a $17 fixed cost component. Benson sells the speakers for $79 each. The managers of Vernon and Benson have been asked to consider using Benson's excess capacity to supply Vernon with some of the speakers that It currently purchases from unrelated companles. Both managers are evaluated based on return on Investment. Benson's manager suggests that the speakers be supplied at a transfer price of $79 each (the current selling price). On the other hand, Vernon's manager suggests a $74 transfer price, noting that this amount covers total cost and provides Benson a healthy contribution margin. Required a. Based on market prices suggested by the managers, which transfer price would you recommend