The Parts Division of Blackbird Company produces motors for sale to external customers. Monthly data are shown below: Capacity 5,000 units Sales 4,750 units Price $ 110,00 per unit Variable production cost $ 38.70 per unit Variable selling cost $ 2.10 per unit (to external customers only) 18 The Consumer Division of Blackbird would like to begin using the motors produced by the Parts Division in its highest selling product. If the Consumer Division requires 500 motors per month, what is lowest transfer price the Parts Division should accept to supply all the motors the Consumer Division needs? A. $73.30 B. $74.35 C. $75.40 D. $107.90 E. None of the above O