Current Attempt in Progress * Your answer is incorrect. The machining division of Wildhorse International has a capacity of 2,420 units. Its sales and cost data are: $ $ 80 Selling price per unit Variable manufacturing costs per unit 20 Variable selling costs per unit 6 Total fixed manufacturing overhead 194,100 The machining division is currently selling 2,220 units to outside customers, and the assembly division of Wildhorse International wants to purchase 400 units from machining. If the transaction takes place, the variable selling costs per unit on the units transferred to assembly will be $0/unit, and not $6/unit. What should be the transfer price in order not to affect the machining division's current profit? (Round answer to 2 decimal places e.g. 5.25.) Minimum transfer price $ 45.79 Sheridan Corporation produces microwave units. The following per-unit cost information is available: direct materials $38; direct labour $25; variable manufacturing overhead $17, fixed manufacturing overhead $40; variable selling and administrative expenses $15; and fixed selling and administrative expenses $26. Its desired ROI per unit is $29.00. Calculate the markup percentage using variable-cost pricing. (Round answer to 2 decimal places, e.g. 15.25%.) Markup percentage %