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una divisin puede vender externamente a $60 por unidad. Sus costos variables de fabricacin son de $35 por unidad y sus costos variables de mercadeo

una divisin puede vender externamente a $60 por unidad. Sus costos variables de fabricacin son de $35 por unidad y sus costos variables de mercadeo son de $12 por unidad. Cul es el costo de oportunidad de transferir internamente, suponiendo que la divisin est operando a su mxima capacidad?

a. $35

b. $47

C. $25

d. $13

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