Determining Market-Based and Negotiated Transfer Prices purchased externally for $25.30 each. The freight and insurance on the item amount to $2.35; however, commissions of $2.75 need not be paid. Required: Round your answers to the nearest cent. 1. Calculate the transfer price using the comparable uncontrolled price method. \$ per unit receives a 30 percent markup on cost of goods sold. Calculate the transfer price using the resale price method. per unit \$ per unit 4. What if commissions avoided were $3.00 per unit? What would be the comparable uncontrolled price? per unit What affect would this have on the resale price? What affect would this have on the cost-plus price