Management of the Vaughn Manufacturing would like the Food Division to transfer $9100$ jars of its final product to the Restaurant Division for $$24.$ The Food Division sells the product to customers for $$77$ per unit. The Food Division's unit variable cost is $$35$ and its unit fixed cost is $$9.$

If the Food Division has $9100$ units available capacity, what is the minimum transfer price the Food Division should accept?

$$44$

$$77$

$$35$

$$24$