heart company has two divisions. division a is interested in purchasing 10,000 units from division b. capacity is available for division b to produce these units. the per-unit market price is $30 per unit, with a variable cost of $25. the manager of division a has offered to purchase the units at $22 per unit. in an effort to make this transfer price beneficial for the company as a whole, what range of prices should be used during negotiations between the two divisions? a.$22 to $25 b.over $30 c.$25 to $30 d.$22 to $30