Dersey Company's Records Reveal the Following $\begin{array} { l }\text { Division B }\\ \text {Sale price of finished product per unit }&\$ 105 \text { per unit } \\\end{array}$

Dersey Company's records reveal the following:
$\begin{array} { l }\text { Division A }\\ \text {Market price of finished part to outsiders }& \$ 74 \text { per unit }\\ \text {Variable costs per part }&\$ 50 \text { per unit } \\\end{array}$

$\begin{array} { l }\text { Division B }\\ \text {Sale price of finished product per unit }&\$ 105 \text { per unit } \\\end{array}$

Variable costs:
$\begin{array} { l } \text {Division \( \mathrm{A}(1 \) part \( ) \) }&? \\ \text {Division B Processin }&\text {27 per unit } \\ \text { Division B Selling}&\text {12 per unit } \\\end{array}$

Division B wants to buy the part from Division A.The variable costs of Division B will be incurred whether it buys the part from Division A or from an outside supplier.Division A has excess capacity.Division B can buy the part for $75 per unit from an outside supplier.What is the lowest transfer price per unit Division A will accept from Division B?

A) $24
B) $50
C) $66
D) $75