14. A company, has a Connector Division that manufactures and sells a standard connector that could be used by the Transmission Division. Data concerning that connector appear below: $ 20 Capacity in units 58,000 Selling price to outside customers $ 54 Variable cost per unit Fixed cost per unit (based on capacity) $ 21 The Transmission Division is currently purchasing 8,000 of these connectors per year from an overseas supplier at a cost of $45 per connector Assume that the Valve Division is selling all of the valves it can produce to outside customers. Also assume that $10 in variable expenses can be avoided on transfers within the company due to reduced shipping and selling costs. What should be the minimum acceptable transfer price for the valves from the standpoint of the Valve Division? O $31 per unit O $54 per unit O $44 per unit O $45 per unit