Assume that Selling Division and Buying Division are both owned by Overall Corporation. Selling Division sells a product that is used by Buying Division and outside customers. Selling Division has 50,000 units of excess capacity. Selling Division currently sells the product for $35 per unit and Buying Division currently buys 50,000 units of the product from an outside source for $35 per unit. Variable costs of the product are $7, of which $1.75 is the cost of selling the product to an outside customer. Using Selling price less avoidable costs as the minimum price, fill in the following formula for the desired transfer price: $ transfer price