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The Engine Division of the Taylor Corporation sells small engines to the outside market at a selling price of $153.23 per engine. The Engine Division is currently operating at a capacity of 46314 engines per year and is currently selling 36668 engines annually. The Snowmobile Division of the Taylor Corporation currently purchases 23165 engines from an external supplier at a cost of $146.49 per engine. The variable cost of producing an engine is $90.04. In computing a transfer price per motor using the transfer pricing formula, the lost contribution margin per unit portion of the minimum transfer price computation would be: Select one: a. $126.92 b. 556.45 c $36.88 d. $0