1- Mike has a division that manufactures a component that sells for $185 and has a variable cost of $30. Another division of the company wants to purchase the component. Fixed cost per unit of the component is $24. What is the minimum transfer price if the division is operating below its capacity?

2- When a division is operating at capacity, the transfer price should be ____________.

3- Othello Inc. has a division that manufactures a component that sells for $160 and has a variable cost of $50. Another division of the company wants to purchase the component. Fixed cost per unit of the component is $25. What is the minimum transfer price if the division is operating at capacity?

4- One part of the balanced scorecard helps management answer the question,

"How do we look to investors and creditors?" Which of the four perspectives is being described with this statement?