Mogi Corp. manufactures one primary product, which is processed through two divisions (P and R). Costs for each division are:

	P	R
Variable cost per gallon	$3	$15
Fixed cost per gallon*	2	12

* Based on production of 35,000 and 56,000 gallons for P and R respectively.

P Division produces 35,000 gallons per month. R Division uses 56,000 gallons per month; of that, 35,000 gallons are purchased internally and 21,000 are purchased externally at $10 per gallon. After processing through R Division, a gallon of final product can be sold for $55. a. What would be Ps transfer price to R Division if the price is set at 180 percent of variable cost? b. What would be Ps transfer price to R Division if the price is set at 130 percent of full cost? c. What would be Ps transfer price to R Division if the price is set at market value? d. What is Mogi Corp.s operating profit if all 56,000 gallon of final product can be sold for $55 per gallon?