Wallaces 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 $96 per unit. Its full capacity is 273,000 units, but it currently sells 234,300 units. It incurs the following costs in its production:

Division B is purchasing 15,400 units of the same stereo from an outside supplier for $86 per unit. (a) Calculate the minimum transfer price Division A is willing to accept. Minimum transfer price $