purchasing part X from an outside supplier. Division(B) manufactures the same part X that Division A buys from the outside supplier. Division B has no excess capacity, it manufactures and sells this piece to outside customers at a variable cost of $22 and a selling price of $35. If Division (B) starts selling to Division (A). Division (B) will be able to reduce the variable cost on internal transfers by $5. Based on this information, the transfer price is