Division A makes a part that it sells to customers outside of the company. Data concerning this part appear below. Selling price to outside customers $ 50 Variable cost per unit $ 36 Total fixed costs $20,000 Capacity in units 30,000 Division of the same company would like to use the part manufactured by Division A in one of its products, Division B currently purchases a similar part made by an outside company for $48 per unit and would substitute the part made by Division A. Division B requires 6,000 units of the part each period. Division A has ample capacity to produce the units for Division B without any increase in fixed costs and without impacting sales to outside customers. If Division A sells to Division B, the variable cost per unit would be $1 lower than when selling to outside customers. What should be the lowest acceptable transfer price from the perspective of Division A