Please answer this.

Brief Exercise 9.9 The machining division of ITA International has a capacity of 2,280 units. Its sales and cost data are: Selling price per unit $ 85 Variable manufacturing costs per unit 20 Variable selling costs per unit 5 Total xed manufacturing overhead 177,000 The machining division is currently selling 2,080 units to outside customers, and the assembly division of ITA International wants to purchase 400 unis 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 $5funit. The units being requested are special highperformance units, and the division's variable cost would be $19 per unit. What is the minimum transfer price that the machining division should accept? (Round answer to 2 decimal places, e. g. 15.25.) Minimum transfer price $