Alhammad, Inc. 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?

When a division is operating at capacity, the transfer price should be ________.

Ayako 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?

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?