Pipe Ltd has a Valve Division that manufactures and sells a standard valve:Capacity in units$92,000$Selling price to outside customers$$32\mathrm{.}00$Variable costs per unit$$14\mathrm{.}00$Fixed cost per unit $($based on capacity$)$@$9\mathrm{.}00$The Pipe Ltd has a Pump Division that could use this valve. The Pump division is currently purchasing $10,000$ valve per year from an overseas supplier at a cost of $$29\mathrm{.}00$ per valve.a$.$Assume that the Valve Division has ample idle capacity. Determine the acceptable range for the transfer price between the two divisions with brief justification.b$.$Assume that the Valve Division is selling All to outside customers. Determine the acceptable range for the transfer price and discuss if two divisions can make agreement for the transfer.