Division M makes a part that it sells to customers outside of the company. The data for the part is: Selling price to outside customers Variable cost per unit Total fixed costs Capacity in units $ 90 $ 63 $640,000 40,000 Division N of the same company would like to use the part manufactured by Division Min one of its products. Division N currently purchases a similar part made by an outside company for $85 per unit and would substitute the part made by Division M. Division N requires 6,500 units of the part each period. Division M can already sell all of the units it can produce on the outside market. What should be the lowest acceptable transfer price from the perspective of Division M? Multiple Choice O $90 o $79 o $16 $63 O