The Orange Division of Citrus Corp. manufactures and sells its juicers for $110.00 per unit. Each juicer sold externally yields a $60.000 contribution margin. Oranges fixed costs per unit are $14.00. The Lemon Division wants to purchase 5,000 juicers at $64.00 per unit. Orange can save $6.00 by selling internally to Lemon. If Orange is already operating at full capacity, what is the minimum transfer price it should accept?

A : $54

B : $58

C : $104

D : $110