Negotiating a Transfer Price with Excess Capacity follows: part to produce and sell to the Assembly Division, so she would show no profit on the Assembly Division sales. Sales to outside customers are at a maximum, 400,000 parts. a. Verify the Foundry Division's $6 unit cost figure. Variable costs Fixed costs Total unit cost c. Could the Foundry Division meet the $5.50 price and still show a net profit for sales to the Assembly Division? Show computations. Use a negative sign only to indicate a net loss. Otherwise do not use negative signs with your answers