XYZ Ltd. has two divisions - A \& B. Division A manufactures a Component ' C ' which is required by Division B for its product P. Division B requests Division A to supply 24,000 units of Component ' C ' at Rs. 60 per unit. Division A is not willing to supply at such a lower price as it can sell its entire existing production in the external market with 30% mark up on total costs. The following information is also available in respect of the two divisions-A \& B. Determine the minimum transfer price per unit of Component ' C ' at which Division A may transfer the same to Division B. Also show the operating profit of the divisions accordingly. [5+5]