Please answer both. Thank you.

Division A of Trenton, Inc. makes a component that sells externally for $160. Each unit of the component has $45 of variable cost and $20 of allocated fixed costs. Division B needs this component to make the firm's main product. What is the minimum transfer price if Division A is operating below its full capacity? OA. $45 OB. $160 $65 $20 Santa Fe Company uses target costing and has the following information: Production volume per year 600,000 units Market price $32/unit Desired operating income 17% of total assets Total assets $13,700,000 What is the firm's desired profit for the year? O A. $102,000 B. $19,200,000 OC. $5,500,000 D $2,329,000