Division 1 of Ace Company makes and sells wheels that can either be sold to outside customers or transferred to Division 2. The following data are available from last month: Division 1: Selling price to outside customers Variable cost when sold to outside customers Capacity $ $ 140 per unit 98 per unit 19,000 units Division 2: Number of wheels needed per month Price per wheel paid to an outside supplier $ 6,400 units 137 per unit If Division 1 sells the wheels to Division 2. Division 1 can avoid $2.80 per unit in sales commissions. Suppose that Division 1 sells 9,600 units per month to outside customers. According to the formula in the text, what is the lowest acceptable transfer price from the viewpoint of the selling division if Division 2 requires 6,400 units per month from Division 1? O O O $137.00 per unit $98.00 per unit $95.20 per unit $140.00 per unit