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Management of the Sunland Company would like the Food Division to transfer 9000 jars of its final product to the Restaurant Division for $20. The Food Division sells the product to customers for $80 per unit. The Food Division's unit variable cost is $35 and its unit fixed cost is $8. If the Food Division is currently operating at full capacity, what is the minimum transfer price the Food Division should accept? $43 $80 $20 $35