dont dare to do wrong solution wrong = 5 down votes and i dont need book solutions

Illustration 58: XYZ Lid which has a system of assessment of Divisional Performance on the basis of residual income has two Division Alfa and Beta. Alfa has annual capacity to manufacture 15,00.000 numbers of a special component that it se to outside customers, but has idle capacity. The budgeted residual income of Beta is 1.20,00,000 while that Alfa is 1,00,00.000. Other relevant details extracted from the budget of Alfa for the current years were as follows Particulars Sale (outside customers) 12,00,000 units @ 180 per unit Variable cost per unit 160 Divisional fixed cost 80,00,000 Capital employed 7,50,00,000 Cost of Capital 12% Beto has just received a special order for which it requires components similar to the ones made by Alfa. Fully owore of the idle capacity of Alfa, beta has asked Alfa to quote for manufacture and supply of 3,00.000 numbers of the components with a slight modification during final processing. Alfa and Beta agree that this will involve an extra variable cost of 5 per unit. You are required to calculate, Calculate the transfer price which Alfa should quote to Beta to achieve its budgeted residual income