Blue Spruce Company makes various electronic products. The company is divided into a number of autonomous divisions that can either sell to internal units or sell externally. All divisions are$-$located in buildings on the same piece of property. The Board Division has offered the Chip Division $$24$ per unit to supply it with chips for $38,000$ boards. It has been purchasing these chips for $$25$ per unit from outside suppliers. The Chip Division receives $$27\mathrm{.}40$ per unit for sales made to outside customers on this type of chip. The variable cost of chips sold externally by the Chip Division is $$14\mathrm{.}40.$ It estimates that it will save $$5\mathrm{.}40$ per chip of selling expenses on units sold internally to the Board Division. The Chip Division has no excess capacity.

PART A: Calculate the minimum transfer price that the Chip Division should accept. $($Round answers to $0$ decimal places. e$,$g$.10.).$

PART B: Should Chip Division accept the offer?

PART C: Suppose that the Chip Division decides to reject the offer. Total

contribution Inargin by Board Division will inc or dec and by how much?

PART D : Suppose that the Chip Division decides to reject the offer. Total contribution margin by Chip Division will inc or dec and by how much $?$

PART E : Suppose that the Chip Division decides to reject the offer. Overall contribution margin for the company will inc or dec and by how much $?$