s for the NORTH COUNTRY AUTO,INC case 2) How should the transfer pricing system operate for each department ( market price, full retail, full cost, variable cost)? 3) if it were found one week later that the trade -in could be wholesaled for only $3000, which manager should take the loss? 4) North country incurred a year-to-date loss of about $59,000 before allocation of fixed costs on the wholesaling of used cars is theoretically supposed to be a break-even operation. Where do you think the problem lies? 5) should profit centers be evaluated on gross profit or full cost profit? 6) what advice do you have for the owners