Please finish off this question . Do NOT finish off this answer with a pen or pencil.

Brief Exercise 9.7 The machining division of ITA International has a capacity of 2,230 units. Its sales and cost data are: Selling price per unit $ 80 Variable manufacturing costs per unit 20 Variable selling cosbs per unit 3 Total xed manufacturing overhead 222,700 The machining division is currently selling 2,030 units to outside customers, and the assembly division of [TA 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 $3/unit. What should be the transfer price in order not to affect the machining division's current prot? (Round answer to 2 decimal places e.g. 5.25.) Minimum transfer price $