26. (4 points) TuDor Manufacturing sold 2,400 units in the current year. Fixed costs for the year are $119,000. The sales price per unit is $150, and unit variable costs are $80 per unit. Calculate TuDor's margin of safety (MOS) percentage (carry your answer out two decimals). 27. (4 points) The Manufacturing Division is operating at full capacity and manufactures an electronic chip that currently sells in a competitive market for $175 per unit. At the current manufacturing level, the fixed cost is $55 per unit and the variable cost is $80 per unit. The Production Division would like to purchase chips from the Manufacturing Division. Using the general transfer pricing rule what price should the Manufacturing Division charge the Production Division per chip? 80+ (175-55) 80+120200