Division A produces a product that it sells to the outside market. It has compiled the following: $9 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 $3 $140000 $30000 $48 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 6000 units per year from Division A Division A is currently selling 25000 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? O $48.00 $14.00 $9.00 O $15.00