Mountain Industries operates a Manufacturing Division and an Assembly Division. Both divisions are evaluated as profit centers. Assembly buys components from Manufacturing and assembles them for sale. Manufacturing sells many components to third parties in addition to Assembly. Selected data from the two operations follow:

	Manufacturing	Assembly
Capacity (units)	215000	115000
Sales price *	$ 108	$ 375
Variable costs	$ 48	$ 150
Fixed costs	$ 10150000	$ 6150000

* For Manufacturing, this is the price to third parties.

For Assembly, this does not include the transfer price paid to Manufacturing.

Required:

1. Current production levels in Manufacturing are 115000 units. Assembly requests an additional 21500 units to produce a special order. What transfer price would you recommend?

Enter your answer as whole dollars. Do not enter $ or commas.

2. Suppose Manufacturing is operating at full capacity when Assembly requests an additional 21500 units to produce a special order. What transfer price would you recommend?

3. Suppose Manufacturing is operating at 205000 units when Assembly requests an additional 21500 units to produce a special order. What transfer price would you recommend?