The machining division of ITA International has a capacity of 2,000 units. Its sales and cost data are:
Selling price per unit......................................$80
Variable manufacturing costs per unit...................25
Variable selling costs per unit..............................5
Total fixed manufacturing overhead..............200,000
The machining division is currently selling 1,800 units to outside customers, and the assembly division of ITA International wants to purchase 400 units from machining. If the transaction takes place, the variable selling costs per unit on the units transferred to assembly will be $0/unit, and not $5/unit. What should be the transfer price in order not to affect the ma- chining division's current profit?