Division A of Sebastian Enterprises manufactures a product called XYZ. Current data for Division A are as follows:

	Capacity	61727
	Current production & sales	50594

	Per unit data
		Selling price	$91.80
		Variable costs - production	32.99
		Variable costs marketing relating to external sales	16.17
	Fixed costs (total)		$780383

Division B of Sebastian Enterprises currently buys 24162 units of XYZ yearly from an outside supplier at a price of $55.00. Division B would like to buy the 24162 units of XYZ it needs annually from Division A. What is the minimum transfer price?

Select one:

a. $72.15

b. $32.99

c. $55.98

d. $49.17