Management of the Wildhorse Company would like the Food Division to transfer 10400 cans of its final product to the Restaurant Division for $100. The Food Division sells the product to customers for $230 per unit. The Food Divisions variable cost per unit is $70 and its fixed cost per unit is $30. The Food Division is currently operating at full capacity. What is the minimum transfer price the Food Division should accept?

$230

$100

$70

$30