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Barstol Company'nin Gney Blm, kamyon imalatnda kullanlan bir para olan tek bir rn yapar ve satar. Yllk retim kapasitesi 29.000 adet olup her bir birimin

Barstol Company'nin Gney Blm, kamyon imalatnda kullanlan bir para olan tek bir rn yapar ve satar. Yllk retim kapasitesi 29.000 adet olup her bir birimin deiken maliyeti 24$'dr. u anda Gney Blm, birim bana 35 $'dan d mterilere ylda 26.000 birim satmaktadr. Barstol Company'nin Kuzey Blm, retiminde kullanmak zere Gney'den ylda 15.000 birim satn almak istiyor. Birimleri dardan satmak yerine dahili olarak transfer etmekten deiken maliyetlerde tasarruf olmaz. Gney Blm asndan kabul edilebilir en dk transfer fiyat, una en yakn olmaldr:

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