A division has a product costing 5 which is transferred within a group of companies. Calculate a transfer price for the division for each of the following mutually exclusive divisional targets:

1. A net profit margin of 10%

2. A mark-up on cost of 10%

3. A net assets turnover rate of 5 and an ROCE of 30%.

4. An output of 1,000,000 units, a capital employed of 2,000,000 and an ROCE of 20%