Question 12 1.5 pts A rm uses negotiated transfer prices to transfer costs from the Seller Department and the Buyer Department. Buyer Department uses a key input from Seller Department. Buyer Department can buy this good from the external market for $108 per unit. Seller Department assigned the following per unit costs to each unit of producing this input. I Direct materials: $24 per unit I Direct labor: $25 per unit I Variable overhead: $23 per unit I Fixed overhead: $14 per unit Seller Department has limited capacity. I Capacity: 1,000 units per period in Current external market sales: 500 units (at a price of $97 per unit) per period t Buyer Department demand: 700 units per period What is the price oor {round nal answers to nearest cent if necessary)