Help NEED PART 3. Will really appreciate it

Case 11A-7 Transfer Pricing: Divisional Performance [Lon-s) Weller Industries is a decentralized organization with six divisions. The companys Electrical Division produces a variety of electrical items, including an X52 electrical fitting. The Electrical Division (which is operating at capacity) sells this fitting to its regular customers for $8.00 each: the fitting has a variable manufacturing cost of $4.47 The company's Brake Division has asked the Electrical Division to supply t with a large quantity of X52 fittings for only $6.00 each. The Brake Division, which is operating at 50% of capacity, will put the fitting into a brake unit that it will produce and sell to a large commercial airline manufacturer. The cost of the brake unit being built by the Brake Division follows: Purchased parts (from outside vendors) Electrical fitting X52 Other variable costs rixed overhead and adninistratioD 22.80 6.00 Total cont per brake uns 51.21 Although the $6.00 price for the X52 fitting represents a substantial discount from the reguiar $800 price, the manager of the Brake Division belleves the price concession is necessary If his division is to get the contract for the alrplane brake units. He has heard "through the grapevine that the alrplane manufacturer plans to reject his bid if It is more than $52 per brake unit. Thus, If the Brake Division is forced to pay the regular $8.00 price for the X52 fitting, it wl either not get the contract or It will suffer a substantial loss at a time when it is already operating at only 50% of capacity. The manager of the Brake Division argues that the price concession is imperative to the well-being of both his division and the company as a whole Weller Industries uses return on investment (RO) to measure divisional performance Required 1. Assume that you are the manager of the Electrical Division. a. What is the lowest acceptable transfer price for the Electrical Division? b. Would you supply the X52 fitting to the Brake Division for $6.00 each as requested?