=+19-35 K Transfer pricing, goal congruence, ethics OBJECTIVES 3, 5, 6, 7 Hearagain Ltd makes electronic hearing aids. Department A manufactures 10000 units of part QT-12 and Department B uses this part to make the finished product. QT-12 is a specific part for a patented product that cannot be purchased or sold outside of Hearagain Ltd, so there is no outside demand for this part. Variable costs of making QT-12 are $12 per unit. Fixed costs directly traced to QT-12 equal $30000.