Division A produces a product that it sells to the outside market. It has compiled the following:

Variable manufacturing cost per unit	$14
Variable selling costs per unit	$3
Total fixed manufacturing costs	$157000
Total fixed selling costs	$30000
Per unit selling price to outside buyers	$49
Capacity in units per year	30000

Division B of the same company is currently buying an identical product from an outside provider for $42 per unit. It wishes to purchase 5600 units per year from Division A. Division A is currently selling 25400 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?

$19.71

$18.00

$14.00

$49.00