pls help and show work thank you

The Lumber Division of Coronado Industries produces and sells tumber that can be sold to outside customers or within the company to the Construction Division. The following data have been gathered for the coming period: 140000 board feet $3.50 $1.25 Lumber Division: Capacity Price per board foot Variable production cost per bd. ft. Variable selling cost per bd. ft. Construction Division: Board feet needed Outside price paid per bd. ft. $0.50 30000 $3.00 If the Lumber Division sells to the Construction Division, $0.25 per board foot can be saved in shipping costs. If current outside sales are 150000 board feet, what is the minimum transfer price that the Lumber Division could accept? O $3.25 $3.00 $1.50 O $2.75