Collyer Products, Inc. has a Valve Division that manufactures and sells regular valves: Capacity in units ....... 100,000 units- Selling price to outside customers per unit... $30 Variable costs per unit sold to outside customers.. $16 Fixed cost per unit (based on capacity)..... The company has a Pump Division that could use this valve in one of its pumps. The Pump Division is currently purchasing 10,000 regular valves per year from an outside supplier at a price of $29 per valve. $90 (a) Assume that the Valve Division has enough capacity to handle all of the Pump Division's needs. There is no deduction in the costs for the internally-transferred units. What is the Valve Division's lowest acceptable transfer price? What is the Pump Division's highest acceptable transfer price of the regular valves? (b) Assume that the Valve Division is selling all of the valves it can produce at the capacity to outside customers (i.e., produces 100,000 units and sells all the products to outside customers). Also, assume that the $3 variable selling expenses can be avoided if the valves are sold internally to Pump Divisions, due to reduced selling costs. What is the Valve Division's lowest acceptable transfer price? What is the Pump Division's highest acceptable transfer price of the regular valves? (e) Assume that the Valve Division is selling all of the regular valves it can produce at the capacity to outside customers (i.e., produces 100,000 units and sells all the products to outside customers). Also, assume that the Pump Division needs 10,000 special high- pressure valves per year (not the 10,000 regular valves per year as stated above). The Valve Division's variable costs to manufacture and ship the special valves to Pump Division would be $20 per unit. To produce these 10,000 special valves, the Valve Division would have to reduce its production and sales of the regular valves from 100,000 units per year to 70,000 units per year. What is the Valve Division's lowest acceptable transfer price for the special valves