A company has two divisions. Alpha and Bravo. Alpha is currently buying a part from an outside supplier. Bravo, which has no excess capacity, makes and sells the part to outside customers at a selling price of $40 and a variable cost of $28. If Bravo begins selling the part to Alpha, it will use the general transfer pricing rule and be able to reduce its variable cost on internal transfers by $3. Given this data, if sales to outsiders will not be affected, Bravo's transfer price to Alpha will be: Multiple Choice o o o