Management of the Swifty Corporation would like the Food Division to transfer 11000 cans of its final product to the Restaurant Division for $38. The Food Division sells the product to customers for $78 per unit. The Food Division's variable cost per unit is $34 and its fixed cost per unit is $12. If the Food Division has 11000 units available capacity, what is the minimum transfer price the Food Division should accept? O O O O $34 $38 $78 $46