Division A manufactures an aircraft engine component with unit variable product cost of R380 and market price of R500. Division A incurs shipping costs of R30 per unit for sales to outside parties only. Division B uses this component in the manufacture of its own engine production activities. Top management allows negotiated transfer pricing. Required: a. If Division A is operating at full capacity, what is the maximum transfer price that they can charge? b. If Division A is operating at less than full capacity, what is the minimum price they can charge