d Assignment #4 Saved Help Save& Appendix 1A) Division X makes a part that it sells to customers outside of the company, Data concerning this part oppear Selling Price to outside Customers Variable cost per Unit Total Fixed Costs Capacity in Units $50 $30 $400,000 25,000 use the part manufactured by Division X in one of its products, Division would substitute the part made by Division ivision Y of the same compa purchases a similar part made by an outside company for $49 per unit and requires 5,000 units of the part each period. Division X has ample excess co pacity to handie all of Division Y's needs increase in fixed costs and without cutting into outside sales. According to the trensfer pricing formula, what is the low transfer price