Division A produces a product that it sells to the outside market. It has compiled the following: Variable manufacturing cost per yout $8 Variable selling costs per unit $3 Total fixed manufacturing costs $140000 Total fixed selling costs $30000 Per unit selling price to outside buyers $47 Capacity in units per year 30000 Division B of the same company is currently buying an identical product from an outside provider for $45 per unit, it wishes to purchase 4000 units per year from Division A. Division A is currently selling 26000 units of the product per year. If the internal transfer is made. Division A will not incur any selling costs. What would be the maximum transfer price per unit that Division B would be willing to accept? $47 $8 $9 $45