Starlight Inc. manufactures and sells commercial coffee makers and coffee grinders. The coffee grinder division incurs the following costs for the production of each coffee grinder when 4,000 coffee grinders are produced each year. Direct materials $12.00. Direct labor $10.50. Variance overhead $7.50.Fixed overhead 46.00. Total cost $36.00. The company sells the coffee grinders to various retail stores for $60.00. The coffee maker division is doing a promotion,whereby each customer that purchases a coffee maker will receive a free coffee grinder.The coffee maker division would like to purchase these coffee grinders from the coffee grinder division.What is the optimal transfer price that should be charged to the coffe maker division, assuming the coffee grinder division has excess capacity and there would be no lost sales by selling internally?