The Wood Division of Fir Products, Inc. manufactures rubber moldings and sells them externally for $$55.$ Its variable cost is $$25$ per unit, and its fixed cost per unit is $$7.$ Fir's president wants the Wood Division to transfer $5,000$ units to another company division at a price of $$32.$ Assuming the Wood Division does not have any available capacity, the minimum transfer price it should accept is

$$7.$

$$25.$

$$32.$

$$55.$