Division X makes a part that it sells to customers outside of the company. Data concenning this part appear below:

Selling price to outside customers Variable cost per unit

Total fixed costs

Capacity in units

$\backslash$table$[[$$$,50],[$$$,30],[$$$400,000,],[,25,000]]$

Division $Y$ of the same company would like to use the part manufactured by Division $x$ in one of its products. Division $Y$ currently purchases a similar part made by an outside company for $$49$ per unit and would substitute the part made by Division X$.$ Division Y requires $5,000$ units of the part each period. Division $x$ has ample excess capacity to handle all of Division Y$\text{'}$s needs without any increase in fixed costs and without cutting into outside sales. What is the lowest transfer price Division $x$ will accept?

Multiple Choice

$$50$

$$49$

$$46$

$$30$

$$20$