Swifty Corporation manufactures and sells high$-$priced motorcycles. The Engine Division produces and sells engines to other motorcycle companies and internally to its Production Division. It has been decided that the Engine Division will sell $30000$ units to the Production Division at $$1050$ a unit. The Engine Divisi$$n$,$ currently operating at fall capacity, has a unit selling price of $$3250$ and unit variable costs and unit fixed costs of $$1050$ and $$600,$ respectively. The Production Division is currently paying $$3100$ per unit to an outside supplier. Of this amount, $$90$ per unit can be saved on internal sales from reduced selling expenses.

What is the minimum transfer price that the Engine Division should accept?

$$2200$

$$3250$

$$3160$

$$3100$