Spirit Manufacturing is a division of Sheridan Communications, Inc. Spirit produces cell phones and sells these phones to other communication companies, as well as to Sheridan. Recently, the vice president of marketing for Sheridan approached Spirit with a request to make 18,400 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 $92 46 Additional variable cost of special cell phone 34 Variable cost of regular cell phone Indicate whether the internal transfer should occur for each of the following scenarios: The marketing vice president offers to pay Spirit $100 per phone. Spirit has available capacity. Calculate the minimum transfer price. Minimum transfer price Indicate whether the internal transfer should occur for the above situation. The offer should be