Division A of XYZ Co. produces units that can either be sold to outside customers or transferred to XYZ's Division B.The following data are available from the last year:

Division A

Production capacity inunits20,000

Selling price per unit to outsidecustomers$25

Variable cost perunit$15

Total fixed production and selling costs$80,000

Division B

Number of units needed annually4,000

Price per unit paid to an outside supplier$18

If the Division A can sell all 20,000 units annually to outside customers, what is the lowest acceptable transfer price from Division A's standpoint on each of the 4,000 units?