The Southern Division of Barstol Company makes and sells a single product which is a part ineditacturing tracks. The rul production capacity 25.000 units and the variable cost of each unit is $22. Presently the Southern Division se 22.000 unts per year to outside Citome $35 per The Northern Division of Barstol Company would like to buy 3000 units a year from Southern to use in its production. There would be no wigs in vantable costs from transferring the units internally rather than selling them externally. The lowest acceptable transfer price liom the standpoint of the Southern Dision should be closest to Murple Choice 5.150 O $2300 per unit $32.00 per un $22.00 per un 111 Nav