The following data pertains to Division A of Manley Company:
Selling price to outside customers -- \$50
Variable cost per unit -- \$38
Total fixed costs -- \$22,000
Capacity -- 15,000 units
Division A is selling all it can produce to outside customers. If it sells to Division B, \$1 can be avoided in variable cost per unit. Division B is presently purchasing from an outside supplier at \$48 per unit.
From the point of view of Division A, any transfers to Division B should have a price of at least: