lilas company oflydias company produces a cooling element that it sells to its customers for $82 per unit. Its variable cost per unit is $30, and its fixed cost per unit is $25. Top management of lyds companywould like the lilas company to transfer 10,000 cooling units to another division within the company at a price of $60. lilas company currently has an excess capacity of 10,000 units. 1. What is the minimum transfer price that the Cooling Division would accept? show all work