Tavy Ltd owns a laser-cutting machine that is used exclusively for the manufacture of Product X100. The product details are shown below:

Selling price		40
Variable costs	(15)
Fixed costs	(12)	(27)
Profit		13

The machine takes two hours to complete each product and is used to full capacity. The business has the opportunity to buy Product X100 from another business and, if it decides to do this, it will use the machine to produce Product X300. Details of this product are as follows:

Selling price		50
Variable costs	(40)
Fixed costs	(6)	(46)
Profit		4

This product will take one hour to produce using the laser-cutting machine.

What is the maximum price per unit that Tavy Ltd should pay to buy Product X100 from another business?

A.35

B.27

C.15

D.25