Division X of DTW Company produces a part it sells to other companies. Capacity and cost data for the part are as follows: Capacity 60,000 units Selling price $40 per unit Variable cost $28 per unit Fixed cost (at $9 per unit capacity) Division Y, another division of DTW Company, would like to buy 6,000 units of this part from Division X. Division Y is currently buying the part from an outside source at $38 per unit. Assume Division X currently plans to produce and sell 58,000 units of its part to other companies. According to the transfer pricing guidelines, what is the lowest transfer price Division X should be villing to accept from Division Y for its part? $38 per unit O $40 per unit O $36 per unit $41 per unit None of the above