Cambridge Products manufactures and sells cat toys and cat beds. The Bed Division incurs the following costs for the production of a single cat bed when 5,000 beds are produced each year. Direct materials $8.00 Direct labor 5.50 Variable overhead 2.50 Fixed overhead 2.00 Total cost $18.00 The company sells cat beds to various pet stores for $26.00. The Toy Division is doing a promotion whereby each customer that purchases ten cat toys during the months of January, February, and March.will receive a free cat bed. The Toy Division would like to purchase these beds from the Bed Division. Assuming the Bed Division is at full capacity, what is the optimal transfer price? O $26.00 O None of the answer choices is correct. O $13.50 O $16.00 O $18.00