BE21.6 (LO 3), AP Service Rooney Small Engine Repair charges pa terial loading percentage of 40%. On a recent job replacing the engine of a riding lawnmower, Rooney worked 10.5 hours and used parts with a cost of $700. Calculate Rooney's total bill. BE21.7 (LO 4), AP The Heating Division of Kobe International produces a heating element that it sells to its customers for $45 per unit. Its variable cost per unit is $25, and its fixed cost per unit is $10. Top management of Kobe International would like the Heating Division to transfer 15,000 heating units to another division within the company at a price of $29. The Heating Division is operating at full capacity What is the minimum transfer price that the Heating Division should accept? BE21.8 (LO 4), AP Use the data from BE21.7 but assume that the Heating Division has sufficient excess capacity to provide the 15,000 heating units to the other division. What is the minimum transfer price