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

Selling price	$	85
Variable cost per unit		61
Fixed cost per unit		26
Sales volume (units)		21,600
Capacity (units)		25,300

Division Y of the same company would like to purchase all of its units internally. Division Y needs 11,100 units each period and currently pays $79 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 11,100 from a supplier.)

Please show all of your work.