choices only

Josefina Corporation has two producing centers, A and B. department A has a variable cost of Php12 per unit for its products, and a total fixed cost of Php120,000. Department A also has idle capacity for up to 50,000 units per month. Department B would like to purchase 20,000 units of department A's products per month, but is unable to convince Department A to transfer units to B at Php 16. Department A has consistently argued that the market price of Php20 is nonnegotiable. What is A's opportunity cost of transferring to Bas opposed to selling to outsiders? Php 0 O Php 20 O Php 12 Php 18