The Can Division of Concord Corporation manufactures and sells recyclable containers externally for $$0\mathrm{.}70$ per container. Its unit variable costs and unit fixed costs are $$0\mathrm{.}24$ and $$0\mathrm{.}07,$ respectively. The Packaging Division wants to purchase $50,000$ containers at $$0\mathrm{.}35$ per unit. Selling internally will save $$0\mathrm{.}04$ a container.

Assuming that the Can Division is already operating at full capacity, what is the minimum transfer price it should accept?

$$0\mathrm{.}39$

$$0\mathrm{.}35$

$$0\mathrm{.}70$

$$0\mathrm{.}66$