3) The ABC Company manufactures plant stands and sells them externally for $110. Its variable cost is $40 per unit, and its fixed cost per unit is $14. The company's president wants the plant stand Division to transfer 5,000 units to another company division at a price of $56. Assuming the ABC Company has available capacity of 5,000 units, what is the minimum transfer price the plant stand division should accept? Would the decision change if the company had no excess capacity