The battery division of an automobile manufacturer makes and sells car batteries. There is a market for batteries outside of the organization, and the battery division can sell 100,000 batteries annually to auto parts stores for $60 each. The automobile manufacturing division wants to purchase 25,000 batteries from the battery division for the battery division's variable cost of $40 per battery. If the battery division has no capacity for the extra 25,000 batteries and sacrifices sales to outside customers to provide batteries to the automotive division,what is  the most likely transfer price?