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The Wood Division of Crane Company manufactures rubber moldings and sells them externally for $45. Its variable cost is $20 per unit, and its fixed cost per unit is $8. Crane's president wants the Wood Division to transfer 4000 units to another company division at a price of $22. Assuming the Wood Division has available capacity of 4000 units, the minimum transfer price it should accept is O $45. O $22. $20. O $8