[The following information applies to the questions displayed below In each of the cases below, assume that Division X has a product that can be sold either to outside customers or to Division Y of the same company for use in its production process. The managers of the divisions are evaluated based on their divisional profits. Division X Capacity in units Number of units being sold to outside customers Selling price per unit to outside customers Variable costs per unit Fixed costs per unit (based on capacity) 106,000 106,000 07,000 84,000 25 29 9 5 Division Y Number of units needed for production Purchase price per unit now being paid to an outside supplier 23,000 49 23,000 26 value: Required information 5.00 points Required 1-a. Refer to the data in case A above. Assume in this case that $3 per unit in variable selling costs can be avoided on intracompany sales. Determine the transfer price of the selling division Transfer price 2