3 Division A makes a part with the following characteristics: Production capacity in unita 30,000 units Salon to outside customers 30,000 units Selling price to outside customers $30 Variable cont per unit $20 Total fixed costs $120,000 6 9 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 $28 each. Managers of each division are free to make decisions related to purchases and sales of its own products Division A can avoid $1 per unit in commissions on any sales to Division B. The minimum transfer price is: $19 $29 $30 $20