QS 22-19 (Algo) Determining transfer prices with excess capacity LO C1 The Windshield division of Jaguar Company makes windshields for use in its Assembly division. The Windshield division incurs variable costs of $268 per windshield and has capacity to make 620,000 windshields per year. The market price is $480 per windshield. The Windshield division incurs total fixed costs of $3,700,000 per year. If the Windshield division has excess capacity, what is the range of possible transfer prices that could be used on transfers between the Windshield and Assembly divisions