Division Z of Sage Ltd. manufactures a product called A12. Current data for Division Z are as follows:

	Capacity	61753
	Current production & sales	47704

	Per unit data
		Selling price	$91.03
		Variable costs - production	33.84
		Variable costs selling and administrative	14.66

Division W of Sage Ltd. currently buys 23180 units of A12 yearly from an outside supplier. Division W would like to buy the 23180 units of A12 it needs annually from Division Z.

What is the per unit opportunity cost of lost sales if the internal transfer takes place?

Select one:

a. $9131.00

b. $16.75

c. $22.53

d. $42.53