Division Alpha of Kenton Corporation makes and sells a single product. Currently, it produces and sells 9,000 units per year to outside customers at $57 per unit. Alpha's annual capacity is 10,000 units and the variable cost to make each unit is $32. Alpha's fixed manufacturing overhead cost per unit is $9. Division Beta of Kenton Corporation would like to buy 2,000 units a year from Division Alpha to use in one of Beta's products. What should be the lowest acceptable transfer price from the perspective of Division Alpha? $57 per unit $19.50 per unit O $32 per unit $44.50 per unit None of the above