Production Inc. has two divisions: Machining and Assembling. The Machining Division is currently operating at maximum capacity by producing one existing product for $33 variable cost per unit and selling it to outside buyers at $42 per unit. The Assembling Division requests from the Machining Division to machine 24 units of a new product that takes half the time to produce than the existing product sold to outside markets. The variable cost for producing this new product is $23. What would be the minimum transfer price per unit?

a.32.00

b.32.50

c.27.50

d.41.00

e.42.50