Jupiter Division produces a product that it sells to the outside market. It has compiled the following: Variable manufacturing cost per unit $12 Variable selling costs per unit $4 Total fixed manufacturing costs $250,000 Total fixed selling costs $40,000 Per unit selling price to outside buyers $60 Capacity in units per year 50,000 Mars Division of the same company is currently buying an identical product from an outside provider for $57 per unit. It wishes to purchase 10,000 units per year from Jupiter Division. Jupiter Division is currently selling 50,000 units of the product per year. If the internal transfer is made, Jupiter Division will not incur any selling costs. What would be the minimum transfer price per unit that Jupiter Division would be willing to accept? $57 $60 $16 $56 SI Company recorded the following operating data: Sales $1,580,000 Contribution margin 565,000 Total direct fixed costs 200,000 Total operating assets Jan. 1, 2022 550,000 Total operating assets Dec. 31, 2022 610,000 SI Company's desired return 12% What is SI Company's average operating assets for 2022? $580,000 $456,000 $610,000 $550,000