The Wood Division ofSunland Companymanufactures rubber moldings and sells them externally for $50. Its variable cost is $30per unit, and its fixed cost per unit is $5.Sunland's president wants the Wood Division to transfer4300units to another company division at a price of $23.

Assuming the Wood Division has available capacity of4300units, the minimum transfer price it should accept is

$30.

$5.

$23.

$50.