PT Ebony Furniture is a company that manufactures modern furniture made from light wood. The most selling product at this time is a mini bar stool table for housing/apartments. The Production Division makes mini bars from wood cutting to ready-to-assemble. Meanwhile the Marketing Division completes the assembly and installation process at the customer's site. Data for Production Division: Product selling price to Marketing Division = Rp11,000,000/set. Currently the Production Division produces 700 mini bars per year with a maximum capacity of 1,000. Variable costs are IDR 7,300,000/set and annual fixed costs are IDR 1,200,000,000. Data for Marketing Division: The selling price of the product to residential customers = IDR 17,000,000/set. Variable costs are IDR 1,250,000/set and annual fixed costs are IDR 600,000,000. The Marketing Division is currently expanding its business into the restaurant/cafe sector. Marketing Division wants to buy 100 mini bars at a pricelDR 6,500,000from the Production Division for this new customer segment. The selling price for the restaurant sector is set at 20% higher than the price for residential customers, and there is an additional marketing fee of IDR 100,000/set (this additional fee is only for restaurant customers). The Marketing Division Manager believes that the Production Division should accept the offer, because it can reduce fixed costs per unit. Question: a. What is the minimum transfer price that the Production Division can charge? b. From perspectivecompany as a whole(Ebony), is the Marketing Division's plan profitable? Give the calculations and analysis! c. Do you think the Production Division will accept the transfer pricing scheme decision? Tell? d. Assume that the maximum capacity of the Production Division is 700 mini bars ( full capacity). Ebony's Business Director decides to carry out the Marketing Division's plan by setting a transfer priceRp9,500,000,- specifically for restaurant orders (100 units), with this reason being an opportunity to develop business. d.1. What is the minimum transfer price that the Production Division can charge? d.2. Give calculations and analyze how it affectstotal profit/loss for each division! d.3. What do you think about the transfer pricing decision on the company as a whole