3. Independent of requirements 1 and 2, assume that the Frame Division has limited capacity and can only supply half of the required 200 units of the double-paned window to the Glass Division. To supply all of the 200 units to the Glass Division, the Frame Division would have to forgo production and sales of 150 units of another product to external customers. These external sales typically yield a contribution of $80 per unit. Use the general rule to calculate the transfer price, and explain the likely decision the two divisions will make about the transfer.