Division A produces a product that it sells to the outside market. It has compiled the following: -11 $11 $3 Variable manufacturing cost per unit Variable selling costs per unit Total fixed manufacturing costs Total fixed selling costs Per unit selling price to outside buyers Capacity in units per year $158000 $30000 R$46 30000 Division of the same company is currently buying an identical product from an outside provider for $44 per unit. It wishes to purchase 5100 units per year from Division A. Division A is currently selling 30000 units of the product per year. If the internal transfer is made, Division A will not incur any selling costs. What would be the minimum transfer price per unit that Division A would be willing to accept? $11 $12 $44 $43