$20.$ Division A makes a part with the following characteristics:

Production capacity in units $15,000$ units

Selling price to outside customers $$30$

Variable cost per unit $$20$

Total fixed costs $$60,000$

Division B$,$ another division of the same company, would like to purchase $5,000$ units of the part each period from Division A$.$Suppose that Division A has NO idle capacity to handle Division B$\text{'}$s needs, What would be the minimum acceptable price that Division A would accept to transfer $5,000$ units of the part to Division B$?$

a$.$ $$30$

b$.$ $$20$

c$.$ $$10$

d$.$ $$24$