Garden Greens Company provides you with the following data regarding transfer pricing decisions:

Cost Cost per Unit

Direct Materials $$6\mathrm{.}00$

Direct Labor $$6\mathrm{.}25$

Variable MOH $$4\mathrm{.}55$

Fixed MOH $($at current production levels$)$ $$3\mathrm{.}50$

Variable Selling Expenses, external customers. $$18\mathrm{.}50$

Division B is negotiating purchasing internal inventory from Division C$,$ assuming there is excess capacity, what is the minimum selling price that should be set by the company to ensure the price is fair?

$$20\mathrm{.}30$

$$35\mathrm{.}30$

$$16\mathrm{.}80$

$$38\mathrm{.}80$