AWB Ltd$.$ has two divisions Division W and Division B$.$ Division W produces product Z$,$which it sells to external market and also to Division B$.$ Divisions in the AWB Ltd$.$ aretreated as profit centres and divisions are given autonomy to set transfer prices and tochoose their supplier. Performance of each division measured on the basis of targetprofit given for each period.Division W can produce $100,000$ units of product Z at full capacity. Demand for productZ in the external market is for $70,000$ units only at selling price of $2,500$ per unit. Toproduce product Z Division W incurs $1,600$ as variable cost per unit and total fixedoverhead of $40,000,000.$ Division W has employed $120,000,000$ as working capital,working capital is financed by cash credit facility provided by its lender bank @ $11\mathrm{.}50\%$p$.$a$.$ Division W has been given a profit target of $25,000,000$ for the year.Division B has found two other suppliers C Ltd and H Ltd$.$ who are agreed to supplyproduct Z$.$Division B has requested a quotation for $40,000$ units of product Z from Division W$.$Required$($i$)$ Calculate the transfer price per unit of product Z that Division W should quote inorder to meet target profit for the year.$($ii$)$ Calculate the two prices Division W would have to quote to Division B$,$ if it becameAWB Ltd$.$ policy to quote transfer prices based on opportunity costs.