Part 3 The cell division can sell all of its production of cells externally or some to the phone division. Below is the data of information from each division. Cell Division Selling price to outside customers $70 Production costs per unit Direct material Direct labor Variable overhead Fixed overhead 30 11 3 1 Other variable selling and delivery costs per unit 4 $1 of the selling expenses will not be incurred on intracompany transfers Phone Division Current Unit price paid to outside supplier $60 Required: 1. Determine the upper and lower limits for a transfer price if the cell division has excess capacity. Use cell referencing or formulas for your response. Upper limit Lower limit 2. Should the Cell division provide cells to the phone division? Explain how your answer will impact the company as a whole.