Clearview Window Company manufactures windows for the home-building industry. The window frames are produced in the Frame Division. The frames are then transferred to the Glass Division, where the glass and hardware are installed. The company's best-selling product is a three-by-four-foot, doublepaned operable window. The Frame Division also can sell frames directly to custom home builders, who install the glass and hardware. The sales price for a frame is $210. The Glass Division sells its finished windows for $570. The markets for both frames and finished windows exhibit perfect competition. The standard variable cost of the window is detailed as follows: Frame Division Direct labor Direct material Variable overhead Total $ 49 50 81 $180 *Not including the transfer price for the frame. Glass Division $ 81* 49 81 $211