Division A of XYZ Co. produces units that can either be sold to outside customers or transferred to XYZs Division B. The following data are available from the last year: Division A Production capacity in units 20,000 Selling price per unit to outside customers $25 Variable cost per unit $15 Total fixed production and selling costs $80,000 Division B Number of units needed annually 4,000 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 As standpoint on each of the 4,000 units? A. $18 B. $25 C. $15 D. $19