Question 22 of 27 1/1 . .. Division A produces a product that it sells to the outside market. It has compiled the following: Variable manufacturing cost per $12 unit Variable selling costs per unit $3 Total fixed manufacturing costs $161000 Total fixed selling costs $30000 Per unit selling price to outside $40 buyers Capacity in units per year 30000 Division B of the same company is currently buying an identical product from an outside provider for $38 per unit. It wishes to purchase 5000 units per year from Division A. Division A is currently selling 26000 units of the product per year. If the internal transfer is made, Division A will not incur any selling costs. What would be the minimum transfer price per unit that Division A would be willing to accept? O $12.00 O $16.20 O $17.00 $40.00