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: Capacity (units) Sales price Variable costsb Fixed costs Manufacturing Marketing 514,000 S 2.100 S 5,250 700 1,960 $11.400,000 $7,340,000 1.140,000 For Manufacturing, this is the price to third parties. b For Marketing, this does not include the transfer price paid to Manufacturing Required a. Current production levels in Manufacturing are 614,000 units. Marketing requests an additional 114,000 units to produce a special order. What transfer price would you recommend? per unit b. Suppose Manufacturing is operating at full capacity. What transfer price would you recommend? per unit References eBook & Resources Worksheet Learning Objective: 15-02 Explain the general transfer pricing rules and understand the underiying basis for them