Hock Group has two divisions, Division $\mathrm{P}$ and Division Q. Division $\mathrm{P}$ manufactures an item that is transferred to Division $Q$. The item has no external market, and 60,000 units produced are transferred internally each year. The costs of each division are as follows:

Head office management decides that a transfer price should be set that provides a profit of $\$ 30,000$ to Division $P$. What should the transfer price per unit be?

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Variable cost Fixed costs each year Division P $10 per unit $120,000 Division Q $12 per unit $90,000