Division 1 of a company has provided the following information regarding the one product that it manufactures and sells on the outside market: Selling price per unit (on the outside market) Variable cost per unit Fixed costs per unit (based on capacity) Capacity in units $102.00 $ 61.00 $ 10.00 30,000 Division has been offered the opportunity to sell 5,000 units of its only product to another division within the same company. If Division 1 is currently selling 27.000 units on the outside market, what is the lowest acceptable transfer price for Division 1 if it were to sell 5,000 units to the other division? Multiple Choice $77.40 $74.00 $84.00 $87.00