Pontiac Company's Division Y had the following historical accounting data per unit based on 6,000 units per period:
- Direct labor $14
- Direct materials 26
- Variable manufacturing overhead 8
- Variable selling expenses 10
Fixed manufacturing costs were $75,000. Pontiac transfers internally from Division Y to Division Z. Pontiac may also sell the transferred units externally for $85 per unit. If Division Y transfers 6,000 units this period at absorption cost plus 10% markup, what would be the unit transfer price?