3. Callisto Company's 2D Division is currently purchasing a part from an outside supplier for $27 per unit. The company's 3D Division, which has NO excess capacity, makes and sells this part for external customers at a variable cost of $21 and a selling price of $26. If 3D begins to sell the part to 2D division, it will use the general transfer- pricing rule. If two divisions are negotiating a transfer price, what would be the lowest price which 3D division is willing to accept? Write your answer with only a single number (like 49, not $49. Do not add any word or mark.) Your