14. Gover, Inc., transfers 100,000 units from Division A, which manufactures them at a cost of $20 per unit plus $1,000,000 in fixed costs, to Division B, which finishes them at a cost of $7 per unit, plus $200,000 in fixed costs, then sells the finished product for $50. Division A could sell the unfinished units on the market for $35. Gover sets its transfer prices at 5% below market price.

Calculate the transfer price.