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Therefore, the rad nuriae le Prices Cond Division Pof the Nyers Company makes a part that can either be sold to outside customers to Thternally to Division for further processing. Annual data relating to this part are as follows: Annual production capacity 80,000 units Selling price of the item to outside customers $35 Variable cost per unit $23 Fixed cost per unit. $5 Division of the Nyers Company requires 15,000 units per year and is currently paying an outside supplier $33 per unit. If outside customers demand only 50,000 units per year, then what is the lowest acceptable transfer price from the viewpoint of the selling division? A. $35 B. $33 C. $28 0.823 B. None of the above