Cullumber Industries produces and sells electronic sound equipment. The company has production capacity of 22500 units and currently production schedule is for 20500 units. Each unit has a selling price of $44, variable product cost of $34, and variable selling cost of $2. Another division wishes to purchase 640 units. If Cullumber sells the units to the other division, it will avoid $1 of the variable selling costs. What is the minimum transfer price that will maximize corporate profits? $44 O $34 O $36 $35