Division X of CCL Company has the capacity to make 6,000 units per month and regularly sells 5.400 units per month to outside customers at a contribution margin of $54 pe vision X's variable cost per unit is $41. Division Y of CCL Company would like to buy 900 UI month from Division X. What should be the lowest acceptable transfer price from the perspective of Division $59 per unit $54 per unit $41 per unit $18 per unit None of the above