Spirit Manufacturing is a division of Pharoah Communications, Inc. Spirit produces cell phones and sells these phones to other communication companies, as well as to Pharoah. Recently, the vice president of marketing for Pharoah approached Spirit with a request to make 18,000 units of a special cell phone that could be used anywhere in the world. The following information is available regarding the Spirit division: Selling price of regular cell phone Variable cost of regular cell phone $90 45 Additional variable cost of special cell phone 33 Indicate whether the internal transfer should occur for each of the following scenarios: The marketing vice president offers to pay Spirit $98 per phone. Spirit has no available capacity and would have to forgo sales of 18,000 phones to existing customers to meet this request. Calculate the minimum transfer price. Minimum transfer price $ Indicate whether the internal transfer should occur for the above situation. The offer should be