Division X makes a part with the following characteristics: Production capacity in units Sales to outside customers Selling price to outside customers Variable cost per unit Total fixed costs 40,000 units 35,000 units $50 $30 $200,000 Division Y, another division of the same company, would like to purchase 4,000 units of the part each period from Division X. Division Y is now purchasing these parts from an outside supplier at a price of $48 each. Managers of each division are free to make decisions related to purchases and sales of its own products. The minimum transfer price is: $48. $35. $30. $50