San Jose Company operates a Manufacturing Division and an Assembly Division. Both divisions are evaluated as profit centers. Assembly buys components from Manufacturing and assembles them for sale. Manufacturing sells many components to third parties in addition to Assembly. Selected data from the two operations follow: Manufacturing Assembly 218,000 436 1,390 516 $40,180,000 $24,180,000 Capacity (units) Sales pricea Variable costs Fixed costs 418,000 250 S a For Manufacturing, this is the price to third parties For Assembly, this does not include the transfer price paid to Manufacturing Required a. Current production levels in Manufacturing are 218,000 units. Assembly requests an additional 58,000 units to produce a special order. What transfer price would you recommend? al transfer price per unit b. Suppose Manufacturing is operating at full capacity. What transfer price would you recommend? Transfer price per unit c. Suppose Manufacturing is operating at 389,000 units. What transfer price would you recommend? Round your answer to 2 decimal places.) per unit ranster price