MCEACP681 Company has a Components Division which produces parts for product divisions within the company as well as outside manufacturers. The company's Business Products Division has asked the Components Division to provide it with an A30 Production data related to A30 are as follows: Units needed by Business Products Division 20,000 units Variable production cost $31 per unit Allocated fixed production cost $3.50 per unit (ID#111716) Unfortunately, producing the new part requires the same production team within the Components Division that manufactures another part, B19. for outside customers. Data related to the production and sale of B19 to outside customers are below. Units currently produced & sold 100,000 units Selling price $70,00 per unit Variable production cost $5200 per unit Variable selling cost $8.00 per unit Allocated fixed production cost $2.00 per unit Q. If the MCEACP684's Components Division must reduce the production of 819 by 18% in order to produce all of the part 30 requested by the Business Products Division, what would be the minimum transfer price they should be willing to accept assuming there would be no impact to their fixed cost? AS per unit