The Parts Division of Mally Company makes Part XYZ, which it sells to outside companies for $26 per unit. According to the cost accounting system, the costs of making one unit of Part XYZ consist of...

The Parts Division of Mally Company makes Part XYZ, which it sells to outside companies for $26 per unit. According to the cost accounting system, the costs of making one unit of Part XYZ consist of $8 for direct materials, $4 for direct labor, $4.50 for variable manufacturing overhead, and $1.4 for fixed manufacturing overhead. The Parts Division has capacity of 5,000 units of part XYZ each month and currently is selling 4,200 units of Part XYZ each month. The Assembly Division of Mally Company can use Part XYZ in one of its products. At present, the Assembly Division is purchasing an equivalent part from an outside supplier for $17.3 per unit. The Assembly Division needs 2,000 units of the part each month. It has been suggested that the Assembly Division buy Part XYZ from the Parts Division instead of buying the equivalent part from the outside supplier. As far as the Parts Division is concerned, what is the lowest acceptable transfer price?