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Division of Fir Products, Inc. manufactures rubber moldings and sells them externally for $55. Its variable cost is $25 per unit, and its fixed cost per unit is $7. Fir's president wants the Wood Division to transfer 5,000 units to another company division at a price of $32. If transferred internally, Fir will save $3 on distribution costs and $1 on marketing costs. Assuming the Wood Division does not have any available capacity, the minimum transfer price it should accept is O $32 O $25 O $51 O $55 O Wood Division should not accept this order because they have no available capacity