The Wood Division of Coronado Industries manufactures rubber moldings and sells them externally for $50. Its variable cost is $25 per unit, and its fixed cost per unit is $9. Coronados president wants the Wood Division to transfer 6000 units to another company division at a price of $34.

Assuming the Wood Division does not have any available capacity, the minimum transfer price it should accept is

$34.

$50.

$25.

$9.