The Southern Division of Barstol Company makes and sells a single product, which is a part used in manufacturing trucks. The annual production capacity is 39,000 units and the variable cost of each unit is $48. Presently the Southern Division sells 34,000 units per year to outside customers at $60 per unit. The Norther Division of Barstol Company would like to buy 20,000 units a year from Southern to use in its production. There would be no savings in variable costs from transferring the units internally rather than selling them externally. The lowest acceptable transfer price from the standpoint of the Southem Division should be closest to Multiple Choice O $48.00 per unit $5700 por unit $6000 per unit $2100 per un