Shining Springs Glass Art manufactures various glass art fixtures, including a dolphin- glass figurine. The dolphin-glass figurine is produced in the Design Department and it uses a glass insert that is produced also in the Production Department. The market price for the glass insert is $900. The plant has excess capacity and the managerial accountant reported the following information: Shining Springs Glass Art Manufacturing Costs and Variable Expense Report Produced Glass Report Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead (current production level) Variable selling expenses (only incurred on sales to outside consumers) $825 $105 $135 $205 $110 What is the lowest acceptable in-house transfer price to the Production Department? What is the highest acceptable transfer price the Design Department should pay the Production Department to produce the insert in-house?? What should the managerial accountant understand if there was not access capacity at the plant to produce the insert