Use the following to answer questions 6-7: variable cost (V/C) is $75 per unit, and its fixed cost (F/C) per unit is $21. Fir's president wants the Lao Shu The Lao Shu Division of Fir Products, Inc, manufactures rubber moldings and sells them externally (SP) for $165. Its Division to transfer 5,000 units to another company division at an offer price of $96. 6. Assuming the Lao Shu Division has available (excess) capacity of 5,000 units, the minimum transfer price (MTP) it should accept is A) $21. B) $75. C) $96. D) $165. 7. Assuming the Lao Shu Division does not have any available (no excess or zero) capacity, the minimum transfer price (MTP) it should accept is A) $21. B) $75. C) $96. D) $165. 8. The production budget of Most Excellent Professor Mullen Inc shows expected unit budgeted sales (BS) of 32,000. Beginning inventory (BT) finished goods units are 5,600. Required production (RP) units are 33,600. What are the desired ending inventory (ET) finished goods units? A) 4,000 B) 5,600 C) 6,400 D) 7,200 9. Old and Feeble Professor Mullen Ine plans to sell 4,000 purple lawn chairs during May, 3.800 in June, and 4,000 during July. The company keeps 15% of the next month's sales as ending inventory (EI). How many units should Old & Feeble Professor Mullen Inc produce (RP) during June? A) 3,830 B) 4,400 C) 3,770 D) Not enough information to determine