View Policies Current Attempt in Progress The national division of Cullumber International Company is buying 21,500 widgets from an outside supplier at $71 per unit. Cullumber International's overseas division, which is producing and selling widgets at full capacity (26,600 units), has the following sales and cost structure: Sales price per unit $85 Variable cost per unit 67 Fixed cost (at capacity) per unit 15 (a) Determine the minimum transfer price if the national division buys 4,770 widgets from the overseas division. Minimum transfer price $ per unit eTextbook and Media