Martin Company currently manufactures all component parts used in the manufacture of various hand tools. The Extruding Division produces a steel handle used in three different tools. The budget for these handles is 139,000 units with the following unit cost. Direct material Direct labor Varlable overhead Fixed overhead Total unit cost $ 0.98 0.59 0.67 0.23 $ 2.47 Polishing Division purchases 18,000 handles from the Extruding Division and completes the hand tools. An outside supplier, Venture Steel, has offered to supply 18,000 units of the handle to Polishing Division for $2.42 per unit. The Extruding Division currently has idle capacity that cannot be used. If Martin would like to develop a range of transfer prices, what would be the maximum transfer price that Polishing would be willing to pay? $1.57 $2.24. $2.42. $2.47