Management of the Concord Corporation would like the Food Division to transfer 9600 cans of its final product to the Restaurant Division for $26. The Food Division sells the product to customers for $66 per unit. The Food Division's variable cost per unit is $35 and its fixed cost per unit is $11. If the Food Division is currently operating at full capacity, what is the minimum transfer price the Food Division should accept? 0 $66 O $35 $46 O $26