D 5 19 Division Delta of Golvin Corporation makes and sells a single product which is used by manufacturers of forklift trucks. Currently, it produces and sells 8,000 units per year to outside customers at $57 per unit. Delta's annual capacity is 10,000 units and the variable cost to make each unit is $32. Delta's fixed manufacturing overhead cost per unit is $9. Division Echo of Golvin Corporation would like to buy 2,000 units a year from Division Delta to use in its products. What should be the lowest acceptable transfer price from the perspective of Division Delta? $57 per unit $19.50 per unit $32 per unit $34.50 per unit None of the above