budget sale for 2007 was #25 million and variable costs of #15 million for the centrs. the details of variable and periods costs by divisions are as follows variable costs costs for x is 4.5million y is 3.0 million z is 7.5 million period costs is 2.5 million y is 1.5million z is 2 milion the total cost is x is 7.0y is 4.5million z is 9.5 million.

required

to determine budgeted transfer values using the agreed pricing methods

(2) also division x is considering a cost saving device which will reduce its variable costs by 20%this will not have any effect on other costs or budgeted sales, determine the transfer values using the new cost data .