ChinFizz Ltd. produces kitchen tools, and operates several divisions as profit centers Division M produces a product that it sells to other companies for $16 per unit. It has a maximum capacity of 45,000 units per year. Variable manufacturing cost is $9 per unit, and variable marketing cost is $3 per unit. Total fixed manufacturing overhead is $200,000, and fixed marketing costs are $60,000. Division N of GinFizz Ltd. is planning to produce un innovative new tool that requires the use of Division M's product (or one very similar). Division N will require 30,000 units of Division M's product. Currently. Division N can purchase a product equivalent to Division M's from Company X for $15 per unit. However, GinFizz Ltd. is considering transferring the necessary product from Division M to Division N. L Required: a. Assume Division M is operating at full capacity of 45,000 units per year and Division N accepts no partial order. What would be the minimum and maximum transfer price? Should the transfer take place?