Bacot Products, Incorporated, has a Valve Division that manufactures and sells a number of products, including a standard valve that could be used by another division in the company, the Pump Division, in one of its products. Data concerning that valve appear below:

Capacity in units	60,000
Selling price to outside customers	$ 53
Variable cost per unit	$ 28
Fixed cost per unit (based on capacity)	$ 17

The Pump Division is currently purchasing 8,000 of these valves per year from an overseas supplier at a cost of $47 per valve.

What is the maximum price that the Pump Division should be willing to pay for valves transferred from the Valve Division?

Group of answer choices

A. $47 per unit

B. $17 per unit

C. $28 per unit

D. $45 per unit