Question 34 Elmira Manufacturing Inc. has two divisions, Division A and Division B. Division A produces car stereos that it sells to retail stores for a price of $94 per unit. Its full capacity is at 257,500 units but it currently sells 219,300 units. It incurs the following costs in its production: Direct materials $40 Direct labour Variable overhead$11 Fixed overhead $4 $27 Division B is purchasing 15,000 units of the same car stereos from an outside supplier for $84 per unit Calculate the minimum transfer price Division A is willing to accept. Minimum transfer price $ Determine the effect on the net income of Division A Net Income $ Determine the effect on the net income of Division B Net Income