I need help please

Assume 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) $102.00 Division A has been offered the opportunity to sell 5,000 units of its only product to another division within the same company. If Division A is currently selling 26,000 units on the outside market, what is the lowest acceptable transfer price for Division A if it were to sell 5,000 units to the other division? $70.00 $71.00 $80.00 $91.00