Kent Inc. has a division that manufactures a component that sells for $$36$ and has a variable cost of $$10.$ Another division of the company wants to purchase the component. Fixed cost per unit of the component is $$3.$ What is the minimum transfer price if the division manufacturing the component is operating at capacity?

A$.$ $$26$

B$.$ $$36$

C$.$ $$23$

D$.$ $$10$