The Wood Division of Fir Products, Inc. manufactures wood mouldings and sells them externally for $200. Its variable cost is $48 per unit, and its fixed cost per unit is $15. Fir's president wants the Wood Division to transfer 5400 units to another company division at a price of $63.

Assuming the Wood Division doesnothave any available capacity, the minimum transfer price it should accept is

a)$15.

b)$48.

c)$63.

d)$200.