kindly answer 38 - 42

The following data relates to Voltronics in questions 38-39: Division A at Voltronics makes diodes that have $45 per unit of variable costs and $25 per unit of allocated fixed costs. Division A can sell the diodes externally for $150 per unit or transfer the diodes to Division B for use in making X-ray machines. 38) If Division A is operating at capacity, the minimum transfer price is: A) $150 B) $45 C) $55 D) $140 39) If Division A is operating below its capacity, the minimum transfer price is: A) $50 B) $45 C) $70 D) $40 40) The starting point in developing the master budget is preparing: A) The cash budget B) The production budget C) The sales budget D) The budgeted income statement 41) Magnolia, Inc. has budgeted sales for the first quarter of the next year to be 45,000 units. The inventory on hand at the beginning of the quarter is 5,000 units. The desired ending inventory is 3,000 units. Calculate the budgeted production in units for the first quarter. A) 3,000 units B) 43,000 units C) 40,000 units D) 48,000 units 42) The direct materials budget is prepared using data directly from which budget? A) The cash budget B) The master budget C) The capital expenditure budget D) The production budget