Atascadero Industries operates a Manufacturing Division and a Marketing Division Both divisions are evaluated as profit centers. Marketing buys products from Manufacturing and packages them for sale Manufacturing sells many components to third parties in addition to Marketing Selected data from the two operations follow Manufacturing Marketing Capacity (units) 1,000,000 Sales price 4,550 Varieble costs Fixed costs $ 1,400 $ 560 $10,000,000 500,000 $ $ 1.680 37,200,000 * For Manufacturing, this is the price to third parties. For Marketing, this does not include the transfer price paid to Manufacturing Required: a. current production levels in Manufacturing are 600.000 units Marketing requests an additional 100.000 units to produce a special order What transfer price would you recommend? b. Suppose Manufacturing is operating at full capacity. What transfer price would you recommend? Transfer prica Transfer perint per unit