Division A makes a part with the following characteristics Production capacity in units Selling price to outside customers Variable cost per unit Total fixed costs 5,000 units $25 $18 60,000 Division B, another division of the same company, would like to purchase 5,000 units of the part each period from Division A. Division A is currently selling 10,000 units to its outside customers. What should be the lowest acceptable transfer price from the perspective of Division A? ENTER YOUR ANSWER WITHOUT DOLLAR SIGNS OR OTHER DISCRIPTIONS