Swallen Company has two divisions, Division X and Division Y. Division X has a production capacity of 5,000 units of Part G20 per month. Division X sells 4,400 units of the part each month to outside customers at a contribution margin of $56 per unit. Division Y would like to buy 800 units of Part G20 each month from Division X. In determining the lowest acceptable transfer price from the perspective of the selling division, the per unit opportunity cost of providing these units to Division Yis: $56 per unit $30 per unit $14 per unit $25 per unit None of the above