The Molding Division of Cotwold Company manufactures a plastic casing used by the Assembly Division . This casing is also sold to external customers for $39 per unit Variable costs for the casing are $26 per unit and fixed cost is $6 per unit . Cotwold executives would like for the Molding Division to transfer 22 000 units to the Assemble Division at a price of $33 per unit . Assume that the Molding Division is operating at full capacit a . Should it accept the transfer price proposed by management ? D . Identify the minimum transfer price that the Molding Division will accept