Ubol Corp. has two divisions: Parts and Assembly. The Parts Division makes Part R2 for sale to outside customers: Production capacity 25,000 units per month Demand from outside customers 23,000 units per month Per unit data for R2 for outside customers: 6:38 Selling price Variable production cost Variable selling cost Allocated fixed cost $20.00 $15.00 $4 $1.25 The Assembly Division has designed a new product that also uses Part R2. For its new product, the Assembly Division would need 3,200 units of R2 each month, and the Parts Division would not incur variable selling costs for these units. Q: Assuming the Parts Division would cut back on sales to outside customers in order to supply R2 to the Assembly Division (if necessary), what is the lowest acceptable transfer price from the viewpoint of the selling division? (Do not round intermediate calculations. Round the final numbers to two decimal places.) A: $ per unit