The basic rule in the cell or process further decision is to process further as long as the incremental revenue is what The Plastics Division of Weston Company manufactures plastic molds and then sells them to customers for $\backslash (\backslash$$ $70\backslash )$ per unit. Its variable cost is $\backslash (\backslash$$ $30\backslash )$ per unit, and its fixed cost per unit is $\backslash (\backslash$$ $10\backslash ).$ Management would like the Plastics Division to transfer $10,000$ of these molds to another division within the company at a price of $\backslash (\backslash$$ $40\backslash ).$ The Plastics Division has excess capacity of $10,000$ units for plastic moldings. What is the minimum transfer price that the Plastics Division should accept?$\backslash$$$70.\backslash$$$30.\backslash$$$40.\backslash$$$10.$