2. Division X makes a part that it sells to customers outside of the company. Data concerning this part appear below: Selling Price to Outside Customers $ 70 Variable Cost per Unit $ 36 Total Fixed Costs $300,000 Capacity in Units 25,000 Division Y of the same company would like to use the part manufactured by Division X in one of its products. Division Y currently purchases a similar part made by an outside company for $65 per unit and would substitute the part made by Division X. Division Y requires 5,000 units of the part each period. Division X is currently selling 18,000 units to outside customers. According to the transfer pricing formula, what is the lowest acceptable limit on the transfer price for Division X? $48. $36. $65. $70