Management of a local catering company would like the Food Division to transfer 10,000 containers of its final product to the Restaurant Division for $25.00. The Food Division sells the product to customers for $66.00 per unit. The Food Division's variable cost per unit is $21.00 and its fixed cost per unit is $9.00. If the Food Division is currently operating at full capacity, what is the minimum transfer price the Food Division should accept? $57.00 $25.00 $66.00 $21.00