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 48.000 units and the variable cost of each unit is $47. Presently the Southern Division sells 45,000 units per year to outside customers at S61 per unit. The Northern Division of Barstol Company would like to buy 24,000 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 Southern Division should be closest to Multiple Choice $6100 per unit $59 25 per unit $26 25 per unit $4700 per unit Division makes a part that it sells to customers outside of the company. Data concerning this part appear below $ 29 Selling price to outside customers 559 Variable cost per unit Total fixed costs $ 400.000 Capacity in units 33,500 Division of the same company would like to use the part manufactured by Division in one of its products. Division D currently purchases a similar part made ty an outside company for $58 per unit and would substitute the part made by Division Division requires 5.510 units of the part each period. Olsion Chample excess capacity to handle all of Division speeds without any increase in fixed costs and without cutting into outside Sales What is the lowest acceptable transfer price from the standpoint of the selling division Mutile Choice O $55 $29 O G $59