Yoonj Company manufacturer has a components division which produces a component K for within the company as well as for outside manufacturers.

Components division A makes this product K and sells to outside manufacturers as well as to Division B.

See below the production and capacity data for these divisions:

Division A:

Production capacity of K / year	81,000 units
Variable costs per unit of K	$16.50 per unit
Fixed costs / year	250,000
Market price	$26 per unit

Division B

Purchase price of product equivalent to the K	$21
Annual requirement of K	11,000 units

Currently Div A is selling 66,000 of the K to outside manufacturers.

Find the range of an acceptable transfer price between Div A and Div B.

Please fully explain- thank you :)