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The Southem Division of Earstol Company makes and selts a single product, which is a part used in manufacturing trucks. The annual production copacity is 40,000 units and the varisble cost of eech unt is \$38. Presenty the Southern Devslon selis 37.000 units per year to outside customirs at $50 per unk. The Northern Didsion of Barstol Company would live to buy 20,000 units a year from Southem to use in its production. There would be no savings in varioble costs from traratering the units insermaly rather than selling them extemaly. The lowest accepesble transfor price from the stendpoint of the Southtin Dwision should be closest to: Mutipe Chace s4e 20 per unit $3100 per unk $22.20 per unit $50.00 per unt