Transfer pricing Peyvandi Co,, a profit center of California Enterprises, manufactures Product BP3751-9S to sell internally to other company divisions as well as externally. One unit of Product BP3751-9S sells for $93.60. Production and selling costs for a unit of Product BP3751.95 follow. * Based on production of 1,400,000 units. Andersen Co, another division of California Enterprises, wants to purchase 50,000 units of Product BP3751-95 from Peyvandi Co, during the next year. No selling costs are incurred on internal sales: a. All the units of Product BP3751-9S that can be produced by Peyvandi Enterprises can be sold externally. What should the minimum transfer price be? per unit b. Assume that Peyvandi Co. is experiencing a slight slowdown in external demand and will be able to sell only 1,200,000 units of Product BP3751.95 externally next year at the $93.60 selling price. What should be the minimum selling price to Andersen Co. under these conditions? per unit