Portable garage co march june 2018

Hi Dear Tutor. only part b) GENERAL RULE!!! Seller perspective--Minimum transfer price Total capacity-350000 units External demand-200000 units Spare capacity-150000 units Internal demand-180000 units ------------------------------------------------------------MC+ OP internal demand 150000 units ----------------------7$+0=7 Min or more Shift from external 30000 units----------------------7$+(external selling price 15-(7$+1$)=14$ Buyer prespective-Maximum transfer price 30000 units Division B will buy from outside supplier at 13$ 150000 units Division B will buy from internal Division A at 13$ Group prespective 30000 units division B will buy from outside supplier at 13$ 30000 units division A will sell to external customer at 15$ 150000 units Division B will buy from division A at 13$ Max or less 150000 Division A will sell to internal division at 13$ Min or more Division------------------------------------------------A------------------------------------B ------------------------------------------------------$000---------------------------------$000 External sales(200*15)---------------------30000-------------------(180*180)-----32400 internal sales (150*13)---------------------1950 Material cost(350*3)-----------------------(1050)---------(180*45)---------------------(8100) Internal purchase-----------------------------nil-------------(150*13)-------------------(1950) External purchase----------------------------nil--------------(30*13)---------------------(390) Labor cost((350*4)-------------------------(1400-------------(180*35$)---------------(6300) Selling cost(200*1)-------------------------(200)------------------------------------------nil Fixed cost-------------------------------------(2200)---------------------------------------(5460) Profit----------------------------------------------100-----------------------------------------10200 I know i do not need to write for Part b in this way but for my own understanding i wrote it, and does part b's Division B calculation is correct?Did i make any mistakes in Division B calculation? I only write part a's profit for each group Division---------------------------------------------A-------------------------------------B profit------------------------------------------------100-----------------------------------7590