Spice Company has two divisions, Parsley and Sage. Parsley produces a unit that Sage could use in its production. Sage currently is purchasing 49,100 units from an outside supplier for $41. Parsley is operating at less than full capacity and has variable costs of $18 per unit. The full cost to manufacture the unit is $29. Parsley currently sells 449,100 units at a selling price of $45. If an internal transfer is made, variable shipping and administrative costs of $3.00 per unit could be avoided. What would be the minimum transfer price?

• $44.00

• $18.00

• $15.00

• $26.0