Helen Company's Records Reveal the Following Variable Costs Division B Wants to Buy the Part from Division A }
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Helen Company's records reveal the following:
$\begin{array} { l }\text { Division A }\\ \text {Market price of finished part to outsiders }& \$ 75 \text { per unit }\\ \text {Variable costs per part }&\$ 51 \text { per unit } \\\text { Division B }\\ \text {Sale price of finished product per unit }&\$ 105 \text { per unit } \\\end{array}$

Variable costs:
$\begin{array} { l } \text {Division \( \mathrm{A}(1 \) part \( ) \) }&?\\ \text { Division B Processing}&27 \text { per unit } \\ \text {Division B Selling }&12 \text { per unit } \\\end{array}$

Division B wants to buy the part from Division A.The variable costs of Division B will be incurred whether it buys the part from Division A or from an outside supplier.Division B can buy the parts from an outside supplier at $70 per unit.Division A has no excess capacity.What is the highest price that Division B should pay to Division A for the parts per unit?

A) $51
B) $66
C) $70
D) $75