Huntley division has the capacity to make 3000 units of an intermediate good that is sold both internally and on the open market for a price of $60 each. To make the product, Huntley incurs $14 of variable cost per unit and $24 of fixed costs per unit. What is the minimum price Huntley would accept for an internal transfer of the 1000 units of the product if the division is operating at 100% capacity?

a. $14.00 each b. $38.00 each c. $50.00 each d. $60.00 each