Division A manufactures a part with a variable cost per of $$18$ and allocated fixed costs of $$5$ per unit. Division A$\text{'}$s normal selling price for the part is $$30$ and Division B currently purchases a similar part for $$26.$ Division A has enough idle capacity to be able to supply $400$ parts to Division B without interrupting its regular sales. Assuming that Division B needs Division A to provide a total of $600$ parts, the acceptable range of transfer prices$$ is Blank$\_\_\_\_\_\_.$

Multiple choice question.

$$22$ to $$26$

there is no acceptable range of transfer prices

$$23$ to $$30$

$$18$ to $$26$