The Windshield division of Fast Car Co. makes windshields for use in Fast Car’s Assembly division. The Windshield division incurs variable costs of $200 per windshield and has capacity to make 500,000 windshields per year. The market price is $450 per windshield. The Windshield division incurs total fixed costs of $3,000,000 per year. If the Windshield division has excess capacity, what is the range of possible transfer prices that could be used on transfers between the Windshield and Assembly divisions?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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The Windshield division of Fast Car Co. makes windshields for use in Fast Car’s Assembly division. The
Windshield division incurs variable costs of $200 per windshield and has capacity to make 500,000 windshields
per year. The market price is $450 per windshield. The Windshield division incurs total fixed costs
of $3,000,000 per year. If the Windshield division has excess capacity, what is the range of possible transfer
prices that could be used on transfers between the Windshield and Assembly divisions?

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