QS 22-17B Determining transfer prices without excess capacity LO C2 The Windshield division of Fast Car Co. makes windshields for use in Fast Car's Assembly division. The Windshield division incurs variable costs of $284 per windshield and has capacity to make 660,000 windshields per year. The market price is $555 per windshield. The Windshield division incurs total fixed costs of $3,100,000 per year. Assume the Windshield division is operating at full capacity, what transfer price should be used on transfers between the Windshield and Assembly divisions? Transfer price per windshield