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This transfer price will not change the profits of the Frame division. If the units are transferred then the Frame division may also add a profit margin to make the transfer worthwhile. Note that the Frame division only has sufficient capacity to manufacture 100 of the total 200 units required by the Glass division. The opportunity cost in this calculation relates to the forgone profit of S120 per unit for the 150 units that could not be manufactured and sold to external customers if the extra 100 units are manufactured and transferred to the Glass division. The Frame division must consider any impact on regular external customers if the Frame division cannot supply them with their usual product. This could result in a decrease in the company's reputation, and loss of future external sales as disappointed customers seek out other suppliers. The manager of the Frame division could transfor the 200 units at an average price of S285 per unit, or it could transfer 100 units at anything above the variable cost of $195 per unit to utilisoits spare capacity. The manager of the Glass division will not find the price of $285 per unit for 200 units attractive, as it is higher than the market price of $240 per unit. Thus, the manager would prefer to purchase 100 units at a price less than the market price of $240 from the Frame division and the remaining 100 units at $240 from the external market. If the manager of the Glass division does not want to manage two suppliers or if the Glass division insists on charging the market price, then the Glass division may end up purchasing all of the 200 units from the outside supplier