Division 1 of Everglades 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 - $50 per unit Variable cost when sold to outside customers - $35 per unit Capacity - 15,000 units Division 2: Number of wheels needed per month - 5,000 Price per wheel paid to an outside supplier - $47 per unit If Division 1 sells the wheels to Division 2. Division 1 can avoid $2 per unit in sales commissions. Suppose that Division 1 sells 11,500 units each month to outside customers. What is the lowest acceptable transfer price per unit from the viewpoint of the selling division? 47.00 43.50 34.50 34.73