Part 82D costs a division of a corporation $35 to manufacture. This cost includes direct materials of $14, direct labor of $6, variable manufacturing overhead of $11 and fixed manufacturing overhead of $4. The division sells Part 82D to other companies for $40. Another division of the corporation can use 82D in one of its products. The 82D manufacturing division has enough idle capacity to produce all of the units that the other division would require. What is the lowest transfer price at which the 82D manufacturing division should be willing to sell 82D to the other division? Multiple Choice $40 $35 $31 $36