The ABC Group has 2 Divisions X and Y. Next year, although there is substantial demand outside the Group, it is proposed that Division X sells half its output externally on the open market and transfers the other half to Division Y. Sales and costs are budgeted as follows: Knotts Hill Group Division X Division Y Total RM RM RM External sales 64,000 192,000 256,000 Production cost for internal and external sales 96,000 80,000 176,000 Required: Calculate the reported profits of Division X, Division Y and the ABC if trnasfers are made at: (i) full cost (5 marks) (ii) full cost plus 25% profit (6 marks) (iii) market price (6 marks)