Division A of Tripper Company produces a part that it sells to other companies. Sales and cost data for the part follow:

Capacity in units	60,000	units
Selling price per unit	$ 40	per unit
Variable costs per unit	$ 28	per unit
Fixed costs per unit at capacity	$ 9	per unit

Division B, another division of Tripper Company, would like to buy this part from Division A. Division B is presently purchasing the part from an outside source at $38 per unit. If Division A sells to Division B, $1 in variable costs can be avoided.

Assume that Division A has ample idle capacity to handle all of Division B's needs without any increase in fixed costs and without cutting into outside sales.  what is the lowest acceptable transfer price from the viewpoint of the selling division?