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690 14. Transfer Pricing - Effect of Key Factor RTP, M 00, N 03, N 06 (Similar), M 18 There are two Profit Centres namely Division A and Division B in XY Ltd Division A products four products P, Q, R and S. Each product is sold in the external market also. The relevant data for Division A are as follows: Q P S R 700 Market Price per unit() 560 460 Variable Cost of Production per unit () 660 620 360 370 6 Labour Hours required per unit (Hours) 8 4 6 The maximum sales in the external market are: P:3,000 units, Q: 3,500 units, R: 2,800 units and S: 1,800 units. Product S can be transferred to Division B also but the maximum quantity that might be required for transfer is 2,200 units of S. Division B can also purchase the same product at a price of 420 per unit from the market instead of receiving transfers of Product S from Division A. Required: (a) Calculate the Transfer Price for each unit for 2,200 units of product S, if the Total Labour Hours available in Division A an - (0) 48,000 hours, (ii ) 64,000 hours. (b) Whether is it profitable for Division B to get transfer 2,200 units of Product S from Division A in above (a) situation? Show calculation of units to nearest unit and rest up to two decimal points