Please can you help me

vision A has provided the following information regarding the one product that it manufactures and sells on the outside market: Selling price per unit (on the outside market) $150 Variable cost per unit $97.5 Fixed costs per unit (based on capacity) $9 Capacity in units 30,000 Division A has been offered the opportunity to sell 5,000 units of its only product to Division B within the same company. Division B can either agree to a transfer price with Divisi A or purchase a comparable product on the outside market for $180. If Division A is currently selling 27,000 units on the outside market and the Division B chooses to buy 5,0 units on the outside market (rather than agreeing to a transfer price with Division A). Required: Calculate the lowest acceptable transfer price for the seller