You are the management accountant of the SSA Group which manufactures an innovative range of products to provide support for injuries to various joints in the body. The group has adopted a divisional structure. Each division is encouraged to maximise its reported profit.

Division A, which is based in Australia, manufactures joint-support appliances which incorporate a 'one size fits all people' feature. A different appliance is manufactured for each of knee, ankle, elbow and wrist joints.

Budget information in respect of Division A for the year ended 30 June 2020 is as follows:

Support appliance	Knee	Ankle	Elbow	Wrist
Sales units (000's)	20	51	20	60
Selling price per unit ($)	24	13	18	9
Total variable cost of sales ($'000)	200	382.5	160	240

Each of the four support products uses the same quantity of manufacturing capacity. This gives Division A management the flexibility to alter the product mix as desired. During the year to 30 June 2020, it is estimated that a maximum of 161,000 support products could be manufactured.

The following information relates to Division B which is also part of the SSA group and is based in New Zealand:

1. Division B purchases products from various sources, including from other divisions in SSA group, for subsequent resale to customers.

2. The management of Division B has requested two alternative quotations from Division A in respect of the year ended 30 June 2020 as follows:

Quotation 1 Purchase of 10,000 ankle supports. Quotation 2 Purchase of 18,000 ankle supports.

The management of the SSA Group has decided that a minimum of 50,000 ankle supports must be reserved for customers in Australia in order to ensure that customer demand can be satisfied, and the product's competitive position is maintained in the Australia market.

The management of the SSA Group is willing, if necessary, to reduce the budgeted sales quantities of other types of joint support in order to satisfy the requirements of Division B for ankle supports. They wish, however, to minimise the loss of contribution to the Group.

The management of Division B is aware of another joint support product, which is produced in New Zealand, that competes with the Division A version of the ankle support, and which could be purchased at A$9 per support. SSA Group policy is that all divisions are allowed autonomy to set transfer prices and purchase from whatever sources they choose. The management of Division A intends to use market price less 25% as the basis for each of quotations 1 and 2.

Compute the unit transfer price that Division A should charge Division B to achieve overall group profit maximization.