You have been provided with the following information for Division X of a decentralized company:

Selling price	$	105
Variable cost per unit		75
Fixed cost per unit		21
Sales volume (units)		23,100
Capacity (units)		25,600

Division Y of the same company would like to purchase all of its units internally. Division Y needs 7,500 units each period and currently pays $99 per unit to an outside firm. What is the lowest price that Division X could accept from Division Y? (Assume that Division Y wants to use a sole supplier and will not purchase less than 7,500 from a supplier.)