42. (4 points) Beta Co. has two divisions: Processing & Assembly. The Processing Division manufactures steel frames then transfers the frames to the Assembly Division where the frames are assembled into finished structure shells. The Processing Division is currently working at capacity. The Processing Division incurs variable costs of $560 per unit and fixed manufacturing costs of $250,000. An intermediary market exists for manufactured steel frames at a price of $1,000 per unit. The Processing Division manufactures 1,000 frames (units) per year. a. Using the general transfer pricing rule calculate the minimum transfer price at which the Processing Division would sell steel frames to the Assembly Division.