Oxford Company has two divisions. Thames Division, which has an investment base of $81,300,000, produces and sells 1,300,000 units of a product at a market price of $141 per unit. Its variable costs total $35 per unit. The division also charges each unit $70 of fixed costs based on a capacity of 1,350,000 units. Lakes Division wants to purchase 270,000 units from Thames. However, it is willing to pay only $136 per unit because it has an opportunity to accept a special order at a reduced price. The order is economically justifiable only if Lakes can acquire Thames' output at a reduced price. Required a. What is the ROI for Thames without the transfer to Lakes? (Round your answer to 2 decimal places.) ROI _3201 % b. What is Thames' ROl if it transfers 270,000 units to Lakes at $136 each? (Note: Assuming division Thames operates at capacity and adjusts regular sales to accommodate transfer of units to Lakes) (Round your answer to 2 decimal places.) ROI c. What is the minimum transfer price for the 270,000-unit order that Thames would accept if it were willing to maintain the same ROl with the transfer as it would accept by selling its 1,300,000 units to the outside market? (Note: Assuming division Thames operates at capacity and adjusts regular sales to accommodate transfer of units to Lakes) (Round your answer to 2 decimal places.) Minimum transfer price per unit