ABC Company Division 1 manufactures and sells wheels which can be sold to external customers or transferred to Division 2. The following data is available as of last month.  Division 1 o Selling price to external customers: $ 50 / unit o Variable cost for sales to external customers: $ 35 / unit o Capacity 15,000 units  Division 2 o Number of wheels required per month 5000 units o Price per wheel paid to an external supplier $ 47 / unit If Division 1 sells the wheels to Division 2, Division 1 can avoid $ 2 ar unit in sales commissions. Suppose that Division 1 sells 11,500 units each month to external customers, what is the lowest transfer price from the perspective of the selling division if Division 2 requires 5,000 units per month from Division 1?