The division's manufacturing costs and variable selling expenses related to the video card are as follows: Cost per unit $ 14.00 4.00 $8.00 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead (at current production level) Variable selling expenses $ 9.00 $ 10.00 The Computer Division of Lang Manufacturing can use the video card produced by the Small Components Division and is interested in purchasing the video card in-house rather than buying it from an outside supplier. The Small Components Division has sufficient excess capacity with which to make the extra video cards. Because of competition, the market price for this video card is $30 regardless of whether the video card is produced by Lang Manufacturing or another company. Requirement 1. What is the highest acceptable transfer price for the divisions? The highest acceptable transfer price for the divisions is the Small Components Division's V ,S Requirement 2. Assuming the transfer price is negotiated between the divisions of the company, what would be the lowest acceptable transfer price? Assume variable selling expenses pertain to outside sales only. The lowest acceptable transfer price for the divisions is the Small Components Division's Requirement 3. Which transfer price would the manager of the Small Components Division prefer? Which transfer price would the manager of the Computer Division prefer? The manager of the Small Components Division would prefer a transfer price ofS The manager of the Computer Division would prefer a transfer price of