The Fabricating division makes a component part that the Assembly division needs for a new product. The Fabricating divisions variable cost of manufacturing the component is $23 per unit. The component is also available on the open market at a price of $57 per unit. The Assembly division needs 902 units per year, and the Fabricating division has excess capacity of 1,230 units. (a) Calculate the cost-based transfer price that the Fabricating division should charge the Assembly division. Cost based transfer price $ (b) Calculate the market-based transfer price that the Fabricating division should charge the Assembly division. Market based tranfer price $