Amoy Brands manufactures luggage and has two divisions, the Molding Division and the Finishing Division. The Molding Division molds the luggage for the Finishing Division, which completes the luggage and sells them to retailers. The Molding Division "sells" luggage to the Finishing Division. The market price for the Finishing Division to purchase luggage is $50. (Ignore changes in inventory.) The fixed costs for the Molding Division are assumed to be the same over the range of 40,000-103,000 units. The fixed costs for the Finishing Division are assumed to be $24 per unit at 103,000 units. Molding's costs for lugagge per unit are: Direct $11 materials Direct labor $9 Variable $7 overhead Division fixed $5 costs Finishing's costs per completed unit are: Direct $15 materials Direct labor $8 Variable $10 overhead Division fixed $22 costs What is the market-based transfer price for luagge from the Molding Division to the Finishing Division? O $61 O $40 $23 $50