0. Company E has two divisions, Division A and Division B. Division A is currently buying Component X from an external seller for $12. Division B produces Component X and has excess capacity.

Using the following data, what would the transfer price per unit if Division A purchased Component X from Division B at the full-cost plus assuming 21% transfer price?

• Variable cost per unit $7.16
• Fixed cost per unit 1.19
• Division B sales price of Component X 14.5

Question 1 Select all the examples of cost centers: retail clothing store bank branch production department accounting department service department PepsiCo Duke Energy welding department human resources retail furniture store hotel reservation center Starbucks Question 2 Select all the examples of discretionary cost centers: retail clothing store bank branch production department accounting department service department PepsiCo Duke Energy welding department human resources retail furniture store hotel reservation center Starbucks