Baker Company's Records Reveal the Following: Division $A$ Division $B$

Baker Company's records reveal the following: Division $A$
$\begin{array}{ll}\text { M arket pric of finished part to out siders } & \$ 75 \\\text { Variable costs per part } & 51 \\\text { Contribution margin per part } & \$ 24 \\\text { Tot al contribution for } 10000 \text { parts } & \$ 240,000\end{array}$

Division $B$
$\begin{array} { l } \text {ales price of finished product }& \$105\\\text {Variable costs: }& \\\text { Division A (1 p art @ \( \$ 51) \) }&\$51 \\\text {Division \( B \) }& \\\text {Processing }&\$27 \\\text {Selling }&12&39&-90 \\\text { Contribution margin per unit}&&&\$15 \\\text { Total contribution for } 10,000&&&\$150,000 \\\text {units }& \\\end{array}$
The variable costs of Division B will be incurred whether it buys from Division A or from an outside supplier. If Division A is not at full capacity, the lowest transfer price at which it would be willing to sell to Division B would be:

A) $66
B) $51
C) $24
D) $75