Concord Corporation has collected the following data concerning one of its products: Unit sales price $155 Total sales 16000 units Unit cost $125 Total investment $1900000 The markup percentage is O 25.26%. O 19%. O 27.62% 0 24.00%. The Selling Division's unit sales price is $32 and its unit variable cost is $15. Its capacity is 11000 units. Fixed costs per unit are $8. Current outside sales are 8000 units. What is the Selling Division's opportunity cost per unit from selling 3000 units to the Purchasing Division? O $17 $9 $32 O $0