Division A has provided the following information regarding the one product that it manufactures and sells on the outside market: Selling price per unit (on the outside market) Variable cost per unit Fixed costs per unit (based on capacity) Capacity in units $ 72 $ 56 $ 4 20,000 Division B could use 4,000 units from Division A to make its own newly-designed product. Division B has received a quote of $58 from an outside supplier for a part that is comparable. If Division A is currently selling 20,000 units on the outside market, what is lowest acceptable transfer price for Division A if it were to sell 4,000 units to Division B? Multiple Choice $76 O $72 O $70 O $68