Winter Corp., a producer of deluxe paper products, has two divisions: rolling and packaging. The rolling division transfers products to the packaging division. The packaging division sells tissues for $5 per box, but the rolling division is also able to sell unpackaged tissues to retailers for $4 per box. The costs for each division are as follows: Rolling Packaging Variable manufacturing costs per box $3.00 $0.75 Fixed manufacturing costs per box 0.50 0.15 Assuming that the rolling division is at capacity, what is the minimum transfer price that should be charged by the rolling division? A. $3.00 B. $4.00 C. $3.50 D. $5.00