Q 21.22: Devon Company produces a popular consumer product. The Glenrosa Division makes a compor that is used by the Heather Division. Product cost per unit is as follows. Direct material Direct labor Variable overhead Fixed overhead $3.10 $ 1.50 $1.90 $0.50 The Heather Division needs 28,000 units annually and currently purchases them from an outside supplier fo $9.00 per unit. This year, the Glenrosa Division has capacity to fill the Heather Division's demand. Calculate the minimum transfer price acceptable to the Glenrosa Division A $16.00 per unit B $6.50 per unit C $9.00 per unit D $6.00 per unit