Which of the following denotes minimum transfer price? Minimum transfer price = Minimum transfer price = Incremental cost per unit incurred up to the point of transfer + Opportunity cost per unit to the selling subunit Total cost per unit incurred up to the point of transfer + Sunk cost per unit to the selling subunit Minimum transfer price = Variable cost per unit incurred up to the point of transfer + Fixed cost per unit to the selling subunit Minimum transfer price = Current cost per unit incurred up to the point of transfer + Historical cost per unit to the selling subunit