ABC company has two divisions (Division A and Division B). Division A produces widgets and Division B wants to purchase paper from Division A. Division B can also purchase paper from a third party for $500 per widget. Division A costs to produce widget include the following: Variable Cost per unit $400 Fixed Cost per unit $70 Selling price to external customers $490 Please calculate the following: 1) Market based transfer price 2) Cost based transfer price 3) Full cost based transfer price 4) Cost plus (assume 30% markup) 5) Full cost plus (assume 30% markup)