A company operates two divisions: (1) a management division that owns and manages barges on the Ohio River and (2) a repair division that operates in Cincinnati, Ohio. The repair division works on company barges and those owned by others. The repair division has an estimated variable cost of $40 per labor hour, and charges $82 per hour for labor, which is standard for this type of work. The management division complained that it could hire its own repair workers for $50 per hour, including leasing an adequate work area. What is the minimum transfer price per hour that the repair division should obtain for its services, assuming it is operating at capacity? Multiple Choice $42 ( O $40. $50 O $82