Winek Company's Tackle Division Has Collected the Following Information:
Normal $~~~~~~~~$

Winek Company's Tackle division has collected the following information:
Normal selling price $~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$ $18 per box
Variable product costs $~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$ 10.25 per box
Fixed product costs $~~~~~~~~$$~~~~ ~~~$$~~~~~~~~$$~~~ ~~$$~~~~~~~~$ 3.50 per box
Variable selling and administrative costs $~~~~~~~~$ 2.75 per box

The Tackle division has no excess capacity.Winek's Little Fisherman division sells completed fishing kits for children and wants to purchase 100,000 tackle boxes.The minimum transfer price would be

A) $18.00
B) $16.50
C) $13.00
D) $8.00