Robin Company Robin Company records reveal the following: Division X Market price of finished component to outsiders $32 Variable costs per component 24 Contribution margin per component Total contribution for 20,000 components $160,000 Division Y Sales price of finished product $45 Variable costs: Division X (1 component @ $24) $24 Division Y Assembly Packaging 4 13 - 37 Contribution margin per unit Total contribution for 20,000 units $100,000 The variable costs of Division Y will be incurred whether it buys from Division X or from an outside supplier. If Division X is not at full capacity, the lowest transfer price at which it would be willing to sell to Division Y would be: O 1.$32 O 2.$24 0 3.$8 O 4. $22