JOHS SMpped eBook References TB MC Qu. 13-75 Grand's Auto Northern Division is... Grand's Auto Northern Division is currently purchasing a part from an outside supplier. The company's Southern Division, which has excess capacity, makes and sells this part for external customers at a variable cost of $20 and a selling price of $34. If Southern begins sales to Northern, it (1) will use the general transferpricing rule and (2) will be able to reduce variable cost on internal transfers by $3. On the basis of this information, Southern would establish a transfer price of