The Wood Division of Fir Products, Inc. manufactures wood moldings and sells them externally for $100. Its variable cost is $40 per unit, and its fixed cost per unit is $14. Fir's president wants the Wood Division to transfer 5,000 units to another company division at a price of $54. Assuming the Wood Division has available capacity of 5,000 units, the minimum transfer price it should accept is which of the following?