1- Division A makes a part with the following characteristics:

Production capacity in units 15,000 unit

awlling price to outside customers 25$

variable cost per unit 18$

total fixed cost 60,000$

Division B, another division of the same company, would like to purchase 5,000 units of the part each period from Division A. Division B is now purchasing these parts from an outside supplier at a price of $24 each. Division A has ample idle capacity to handle all of Division B's needs without any increase in fixed costs and without cutting into sales to outside customers. Variable costs would decrease by $1 on any intra company transfers. What is the minimum transfer price for this transaction?