John's Coffee Corporation owns a coffee shop chain and a coffee bean supplier, which sells exclusively to the coffee shop division since it has no other viable buyers. Following are manufacturing costs for the supplier division when production of coffee beans was 100,000 pounds: Sales $300,000 Variable Costs $180,000 Contribution Margin $120,000 Fixed Costs $50,000 Operating Income $70,000 What should the manager of the supplier division do if they have an offer to sell beans for $3.10 per pound and would not have the capacity for both the new customer and the coffee shop division? Select answer from the options below Accept a minimum transfer price of $2.30 per pound to cover variable and fixed costs. Continue selling internally to the coffee shop division at the current transfer price. Set a minimum transfer price of $3.10 per pound to the coffee shop division Accept a minimum transfer price of $1.80 per pound to cover variable costs