Management of the Coronado Industries would like the Food Division to transfer 9100 cans of its final product to the Restaurant Division for $21. The Food Division sells the product to customers for $61 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? O $46 O $21 $35 $61