3. PT Hygienes is a manufacturer of skin care products, which has two main divisions, namely the Chemical Division (DK) and the Personal Products Division (DPP). DK besides selling alcohol to DKK as raw material for making hand sanitizers, it also sells to other companies. Currently, DK is operating at 80% capacity. The following is DK's financial data: Sales to external (liters) 3,600 Sales to DPP (liters) 2,400 Selling price of alcohol (market price) IDR 23,000.00/liter Variable cost IDR 12,700,000/liter Total fixed cost (for 100% capacity) IDR 21,800,000.00 In addition to the costs above, DK incurs another variable cost in the form of advertising costs for selling alcohol to external parties, which is Rp. 600.00/liter. The following is DPP's financial data: Variable cost IDR 3,200.00/bottle Total fixed cost (for 100% capacity) IDR 37,600,000.00 Sales (bottle) 13,000 Selling price IDR 11,000.00/bottle Total investment IDR 157,800,000.00 Set yield 11% Due to the increasing demand for hand sanitizers during this pandemic, DPP asked the DK to increase the supply of alcohol by 1,000 liters but at a price of Rp. 18,500.00/liter. Requested: 1) What is the minimum transfer price that should be charged by DK to DPP? (3) 2) Does the DK have to accept an additional request for 1,000 liters of alcohol at a price of Rp19.000,00/liter? Explain why! (4) 3) If the DK is already operating at full capacity (100%), is the request in point b acceptable (at the expense of external customers)? Will it provide additional profit for DK? Give the calculations and analysis! (8) 4) Using the data above, calculate the Residual Income for DPP! (6) 5) In your opinion, what are the advantages of EVA over Residual Income? Explain! (4)