Transfer Pricing with Negotiated Transfer Price: A company has two divisions: Division A, which produces a component, and Division B, which uses the component in its final product. Division A has variable costs of $30 per unit and fixed costs of $10,000 per month. Division B can buy the component from external suppliers for $50 each. Determine the negotiated transfer price that maximizes the company's overall profit if the two divisions agree to share equally any cost savings from internal transfers.