The Wood Division of Blossom Products Inc. manufactures wood mouldings and sells them externally for $185. Its variable cost is $49 per unit, and its fixed cost per unit is $17. Blossom's president wants the Wood Division to transfer 5200 units to another company division at a price of $66. Assuming the Wood Division has available capacity of 5200 units, the minimum transfer price it should accept is

$49.

$17.

$185.

$66.