Division A produces a product that it sells to the outside market. It has compiled the following: $9 $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 $165000 $30000 $45 30000 Division B of the same company is currently buying an identical product from an outside provider for $43 per unit. It wishes to purchase 5200 units per year from Division A. Division A is currently selling 24800 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? $9 $10 $43 $45