Clarington Inc. has 2 divisions A and B. The A division provides a plastic component which can be transferred to the B division or sold externally for $35. The A division has capacity of 1,000,000 plastic components. The B division has been approached by an outside supplier to supply a similar plastic component for $34 (Division B requires 250,000 plastic components per year). The cost of the plastic component for A division is $15 for prime costs, variable overhead is $2.50 and fixed overhead is $3 per unit. Sales commissions are paid at $1.50 for an outside sale, but are eliminated if there is an internal transfer. Assuming that A division currently sells 550,000 plastic components to the outside market. 

What is the minimum transfer price can A division would use for negotiation with division B.?