29. Polly Woodside Maritime Division purchases from an outside supplier for $52 per unit. The company's Shore Division, which has excess capacity, makes and sells the same part for external customers at a variable cost of $38 and a selling price of $58. If Shore Division commences sales to Maritime Division it will (1) use the general rule and (2) be able to reduce the variable cost on internal transfers by $4. lf external sales are not affected, Shore Division should establish a transfer price of: A. $3 4 B. $3 8 C. $5 8 D. None of the given answers