5. General Auto's North Division is currently purchasing a part from an outside supplier. The company's South Division, which has excess capacity, makes and sells this part for external customers at a variable cost of $19 and a selling price of $31. If South begins to sell the part to North, it will be able to reduce variable cost on internal transfers by $3. On the basis of this information, two divisions are negotiating a transfer price. What would be the lowest price which South division is willing to accept? Write your answer with only a single number (like 49, not $49. Do not add any word or mark.) Your