Indigo Inc. has two divisions. Division A makes and sells student desks. Division B manufactures and sells reading lamps. 

Each desk has a reading lamp as one of Its components. Division A can purchase reading lamps at a cost of $10 from an outside vendor. Division A needs 12,000 lamps for the coming year. 

Division B has the capacity to manufacture 60,000 lamps annually. Sales to outside customers are estimated at 48,000 lamps for the next year. Reading lamps are sold at $12 each. Variable costs are $7 per lamp and include $2 of variable sales costs that are not incurred if lamps are sold internally to Division A. The total amount of fix costs for Division B is $96,000.

If Division A needs 15,000 lamps instead of 12,000 during the next year, what should be the minimum transfer price accepted by Division B and the maximum transfer price paid by Division A? 

Minimum transfer price accepted by Division B $______________ per unit.

Maximum transfer price paid by Division A  $___________________per unit.