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Division Z of Sage Ltd. manufactures a product called A12. Current data for Division Z are as follows: Capacity Current production & sales 61011 52575 $91.22 35.27 Per unit data Selling price Variable costs - production Variable costs - selling and administrative 14.04 Division W of Sage Ltd, currently buys 22111 units of A12 yearly from an outside supplier Division W would like to buy the 22111 units of A12 it needs annually from Division Z What is the per unit opportunity cost of lost sales if the internal transfer takes place? Select one: a. $41.91 b. $25.92 Oc513675.00 d. $34.60