$\backslash$table$[[$Max Ltd$.,,,],[$Division M information:$],[$selling price,,$16\mathrm{.}00,$per unit$],[$Full operating capacity,,$45,000,$units$],[\%$ capacity used,,$90\%,],[$Variable manufacturing costs,$9\mathrm{.}00,$per unit$],[$Variable marketing costs,$3\mathrm{.}00,$per unit$],[$Fixed costs,,$75,000,$per year$],[$Division N information:$],[$Production$,,3$ CALCULATE MAXIMUM AND MINIMUM TRANSFER PRICE