The Wood Division of Crane Company manufactures rubber moldings and sells them externally for $60. Its variable cost is $25 per unit, and its fixed cost per unit is $7. Cranes president wants the Wood Division to transfer 4500 units to another company division at a price of $24. Assuming the Wood Division does not have any available capacity, the minimum transfer price it should accept is $7. $60. $25. $24.