Dusty Company's records reveal the following: 
Variable costs:
The variable costs of Division B will be incurred whether it buys from Division A or from an outside supplier.Division A has excess capacity.Division B can buy the parts for $75 per unit from an outside supplier.What is the lowest transfer price per unit Division A will accept from Division B?
Definitions:
Occupational Safety and Health Act
U.S. legislation established to ensure employer and worker efforts to reduce workplace hazards and implement health and safety programs.
Protective Clothing
Clothing designed to protect the wearer's body from injury or infection, often used in jobs with exposure to hazardous materials.
Welder
A skilled tradesperson who joins metal parts together using various welding techniques.
Protective Goggles
Eyewear designed to safeguard the wearer's eyes from hazardous substances, impacts, or light.
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