Gutierrez Compary makes various electronic products. The company is divided into a number of autonomous dlivisions that can either sell to internal units or sell externally. All divisons are located in tuildings on the same piece of property. The Board Division has offered the Chip Division $21 per unit to supply it with chips for 40,000 boards. It has been purchasing these chips for $22 per unit from outside suppliers. The Chip Division receives $22.50 per unit for sales made to outside customers an this type of chip. The variable cost of chips sold extemally by the Chip Division is $14.50. It estimates that it will save $4.50 per chip of selling expenses on units sold internally to the Board Division. The Chip Division has no excess capacity. (3) Calculate the minimum transfer price that the Chip Division should accept. (Round anwwers to 0 decimal places eg. 10) Minimum transter price Showla Chip Division accept the offer? (b) Suppose that the Chip Division decides to reject the offer. What are the financial implications for each division, and for the compary as a whole, of this decision? TotalTotalOverallcontributionmarsinbyBoardDivisioncontributionmarsinbyChipDivisioncontributionmarkinforthecompany$