manufacturing and selling 10,000 circuit boards externally per month while the Phone division is currently selling 3,000 phones per month. Required: 1. Assume that the Circuit division has the capacity to manufacture 15,000 boards. Calculate the transfer price using the general rule. (1 mark) 2. Assume that the Circuit division has the capacity to manufacture 10,000 boards. Calculate the transfer price using the general rule. (1 mark) 3. Assume that the Circuit division has the capacity to manufacture 12,000 boards. Calculate the transfer price using the general rule. (1 mark) manufacturing and selling 10,000 circuit boards externally per month while the Phone division is currently selling 3,000 phones per month. Required: 1. Assume that the Circuit division has the capacity to manufacture 15,000 boards. Calculate the transfer price using the general rule. (1 mark) 2. Assume that the Circuit division has the capacity to manufacture 10,000 boards. Calculate the transfer price using the general rule. (1 mark) 3. Assume that the Circuit division has the capacity to manufacture 12,000 boards. Calculate the transfer price using the general rule. (1 mark)