1.The fastener division of Southern Fasteners manufactures zippers and then sells them to customers for $7.27 per unit. Its variable cost is $3.11 per unit, and its fixed cost per unit is $1.40. Management would like the fastener division to transfer 12,900 of these zippers to another division within the company at a price of $3.11. The fastener division could avoid $0.34 per zipper of variable packaging costs by selling internally. Determine the minimum transfer price. Assume that the fastener is not operating at full capacity Minimum transfer price- Assume that the fastener is operating at full capacity Minimum transfer price-