Palmer Inc., has a Garden Division that manufactures and sells a number of products, including a standard tool that could be used by another division in the company, the Home Division, in one of its products. Data concerning that tool appear below: Capacity in units Selling price to outside customers Variable cost per unit Fixed cost per unit (based on capacity) 60,000 $ 102 $ 63 $ 21 The Home Division is currently purchasing 5,000 of these tools per year from an overseas supplier at a cost of $84 per tool. Assume that the Garden Division is selling all of the tools it can produce to outside customers. What should be the minimum acceptable transfer price for the tools from the standpoint of the Garden Division? Multiple Choice $84 per unit $102 per unit $63 per unit $84 per unit