Part WY$4$ costs the Eastern Division of Tyble Corporation $$26$ to make; direct materials are $$10,$ direct labor is $$4,$ variable manufacturing overhead is $$9,$ and fixed manufacturing overhead is $$3.$ The Eastern Division can sell all of Part WY$4$ they can make to other companies for $$30.$ The Western Division of Tyble Corporation can use Part WY$4$ in one of its products. What is the optimal transfer price for Tyble Corporation, if the Eastern Division is in a country

with a lower tax rate compared to the Western Division?