QUESTION 4 Division X is a profit centre which produces three products ABC. Each product has an external market, but B can also be transferred to Division Y. The maximum quality that might be required for transfer is 30 units of B. Information on the products is as follows: A B C External Market per unit #84 #81 #70 Variable Production in Div X #57 Labour Hours Required in Div X 3 Maximum External Sales #41 #49 4 2 1400 875 525 Required (a) If Labour Hours in Division X are limited to 1,170, what is the appropriate transfer price for a unit of B (8 marks) (b) If Labour Hours in Division X are limited to 4,670, what is the appropriate transfer price for a unit of B (7 Marks)