JB Company has two divisions, J and B. Division J has the capacity to manufacture 5,000 units of one of its products, Part J8, per month. Division J currently sells 4,400 units of this part each month to outside customers and earns a contribution margin of $56 per unit. Division B would like to buy 800 units of Part J8 each month from Division J. When determining the lowest acceptable transfer price from the perspective of the seller, the per unit opportunity cost of providing these units to the buying division would be: $56 per unit O $25 per unit O None of the above $30 per unit O $14 per unit