TB MC Qu$.15-38($Static$)$ Division X makes a part that it sells...

Division X makes a part that it sells to customers outside of the company. Data concerning this part appear below:

Selling price to outside customers$ $50$Variable cost per unit$ $30$Total fixed costs$ $400,000$Capacity in units$25,000$

Division Y of the same company would like to use the part manufactured by Division X in one of its products. Division Y currently purchases a similar part made by an outside company for $$49$ per unit and would substitute the part made by Division X$.$ Division Y requires $5,000$ units of the part each period. Division X has ample excess capacity to handle all of Division Y$\text{'}$s needs without any increase in fixed costs and without impacting outside sales. What is the lowest acceptable transfer price from the standpoint of the selling division?

Multiple Choice

$$50$

$$30$

$$46$

$$49$