Pharmi, Inc. has two divisions in the company (Shelterlsland and QuaraD). Shelterlsland makes a ventilator part called CO-19 that it sells to customers outside of the company. Data concerning CO-19 appear below: The selling price of CO-19 to outside customers Variable cost per unit Total fixed costs Capacity in units $ $ $ 63 42 280,000 28,000 QuaraD, is the other division of Pharmi, Inc. and use this CO-19 in part of their production process. Since Shelterlsland and QuaraD are part of the same company, QuaraD is considering purchasing the CO-19 part from Shelterlsland. QuaraD currently purchases this CO-19 part from an outside company for $56 per unit. QuaraD requires 5,600 units of the CO-19 part each period. Shelterlsland can already sell all of the units it can produce on the outside market. What should Shelterlsland's lowest acceptable transfer price be that is would be willing to sell it to QuaraD for? $63 $54 $10 $38