Barrister Company has two divisions: A and Z. The A Division produces a single product that can be sold to outside customers or to the Z Division. Sales forecasts, production statistics and costs for both divisions for 2008 are shown below: A Division: 50 000 units 35 000 units $10 Outside customer demand Z Division demand Market price per unit Variable manufacturing cost per unit Variable selling costs per unit Fixed manufacturing costs Annual capacity Z Division: $6 $1 $120 000 80 000 units Customer demand 35 000 units Market price per unit $50 Variable manufacturing cost per unit (not including any transfer from A) $20 Variable selling costs per unit $5 Fixed manufacturing costs $350 000 Annual capacity 35 000 units * When A Division sells to Z Division, no variable selling costs are incurred by A Division Calculate the minimum per unit transfer price that A Division should charge 2 Division in 2008, using the general transfer pricing formula. Select one: Annual capacity 35 000 units * When A Division sells to Z Division, no variable selling costs are incurred by A Division Calculate the minimum per unit transfer price that A Division should charge Z Division in 2008, using the general trans formula. Select one: a. $6.00 b. $8.50 c. $7.26 d. None of the given answers