Help Save & Ext The South Division of Barstol Company makes and ses a single product, which is a part used in manufacturing trucks. The alcon capety is 39,000 units and the variable cost of each unt is $48 Presently the Southem Division sells 34,000 nts per year to oude customers in $60 per unt The Northern Division of Barstol Company would like to ty 20,000 units year om fouthen in use its production There would be no savings in vertatile costs bom transferring the units internally her Dan selling the stemaly The lowest acceptable transfer price from the standpoint of the Southem Division should be M O O O 0100 3 34