Cedar Ridge Equipment manufactures a specialized tool with a…

Cedаr Ridge Equipment mаnufаctures a specialized tооl with a variable cоst of $90 per unit and currently sells it for $150. The division is operating at full capacity. A manager proposes transferring units internally at a lower price to support another division, arguing that internal collaboration should take priority. Senior management wants to ensure that any internal transfer pricing decision aligns with overall company profitability. What is the minimum acceptable transfer price in this situation?