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9. Division A sells products to Division B. The standard unit costs for Division A are: Direct materials $ 800 Direct labor 1,500 Variable overhead 400 Fixed overhead 300 Variable operating expenses 500 Fixed operating expenses 200 Market price per unit 4,575 (1) Compute the transfer price based on full cost plus a markup of 20 percent. (2) Compute the transfer price based on variable product costs plus a fixed fee of $400