Transfer Pricing with Negotiated Transfer Price and Opportunity Cost: 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 $8,000 per month. Division B can buy the component from external suppliers for $50 each. However, if Division A sells the component to Division B, it will lose revenue of $6,000 per month from external sales. Determine the negotiated transfer price that maximizes the company's overall profit, considering the opportunity cost.