Pharmi, Inc. has two divisions in the company (Sheltersland and QuaraDj Sheherlsland 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 un Total fored costs Capacity in units $ 69 46 $ 348.000 29,000 Quare is the other division of Pharm, Inc. and use this C0-19 in part of the production process Since Shelterlsland and Quara are part of the same company. Quare is considering purchasing the CO 19 part from Sheltersland Quare currently purchases this CO-19 part from an outside company for $66 per unit Quare requires 5,800 units of the CO-19 part each period Shelter and can already sell all of the units it can produce on the outside market What should sheltersland's lowest acceptable transfer price be that is would be willing to sell it to Quero for? $12 $69 O O OO $44 O 560