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 $23.00. The Food Division sells the product to customers for $62.00 per unit. The Food Division's variable cost per unit is $19.00 and its fixed cost per unit is $7.00. If the Food Division has 10,000 units of available capacity, what is the minimum transfer price the Food Division should accept? $23.00 $62.00 $30.00 $19.00