Check my work 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 costs Fixed costs Manufacturing 1,140,000 $ 2,100 700 $11,400,000 Marketing 514,000 $ 5,250 $ 1,960 $7,340,000 look For Manufacturing, this is the price to third parties. For Marketing, this does not include the transfer price paid to Manufacturing, ferences 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? b. Suppose Manufacturing is operating at full capacity. What transfer price would you recommend? a. Transfer price b. Transfer price per unit per unit