29 of 30 View Policies -/5 Current Attempt in Progress Management of the Sheridan Company would like the Food Division to transfer 9800 cans of its final product to the Restaurant Division for $28. The Food Division sells the product to customers for $68 per unit. The Food Division's variable cost per unit is $35 and its fixed cost per unit is $12. If the Food Division is currently operating at full capacity, what is the minimum transfer price the Food Division should accept? $35 O $47 O $68 O $28 View Policies Current Attempt in Progress Bramble Corp. plans to introduce a new product and is using the target cost approach. Projected sales revenue is $1250000 ($5.00 per unit) and target costs are $1125000. What is the desired profit per unit? O $0.50 O $2.50 O $4.50 O None of the above Question 26 of 30 -15 E The Sheridan Company is a multidivisional company. Its managers have full responsibility for profits and complete autonomy to accept or reject transfers from other divisions. Division A produces a sub-assembly part for which there is a competitive market. Division B currently uses this sub-assembly for a final product that is sold outside at $1,104. Division A charges Division B the market price of $644 per unit of the part. Unit variable costs are $484 and $552 for Divisions A and B, respectively. The manager of Division B feels that Division A should transfer the part at a lower price than market because at market, Division B is unable to make a profit. (a) Calculate Division B's contribution margin if transfers are made at the market price, and calculate the company's total contribution margin. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) Division B's contribution margin