The Wood Division ofVaughn Manufacturingmanufactures rubber moldings and sells them externally for $55. Its variable cost is $25per unit, and its fixed cost per unit is $7.Vaughn's president wants the Wood Division to transfer4000units to another company division at a price of $30.

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

$25.

$7.

$55.

$30.