Bright House Window Company manufactures windows for the home-building industry. The Frame Division produces the window frames. It then transfers the frames to the Glass Division, which installs the glass and hardware.

The Frame Division also can sell frames directly to custom home builders, which install the glass and hardware. The market for window frames is perfectly competitive. Information for the two divisions is below:

Frame	Cost per frame	Glass	Cost of installing glass and hardware on each frame
Direct materials	$30	Direct materials (other than frame)	$30
Direct labor	$60	Direct labor	$70
Variable overhead	$10	Variable overhead	$80
Fixed overhead	$30	Fixed overhead	$60
Variable selling costs	$60	Variable selling costs	$30
Fixed selling costs	$70	Fixed selling costs	$10
External market price	$340	External market price	$480

When the frame is transferred internally, $20 of the Frame Division's variable selling cost can be avoided.

(a) If the Frame Division is not operating at capacity, the (minimum) optimal transfer price for each frame is $ _____ .

(b) If the Frame Division is operating at capacity, the (minimum) optimal transfer price for each frame is $______ .

(c) Assume that neither division is operating at capacity and that an external customer has asked the Glass Division to sell it 100 finished windows for $360 per window. The direct materials, direct labor, and variable selling costs per unit of this special order are the same as those of regular orders accepted by the Glass Division. If the Glass Division accepts this special order and buys from the Frame Division, the overall company profit will change by $_______ . (Please include a negative sign if the firm profit decreases with accepting the special order).

(d) Given the situation described in (c), in order to guide the two divisions to reach the optimal decision that maximizes the overall firm profit, the transfer price cannot exceed $____ .