Is there anyway I can transfer itunes balance to volume purchase program

Is there anyway to transfer your iTunes balance to a Volume Purchase Program account. A school bought two iTunes gift cards and bought some apps. They didn't realize that they needed to order Volume Purchase Program Voucher. So they have a balance in iTunes and would like it transfer it. Is it possible?

To the best of my knowledge, no, it is not. You cannot transfer a balance from any iTunes Store account to any other account of any type.
Regards.

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