The Tires division of Car Company makes tires for use in its Assembly division. The Tires division incurs variable costs of $251 per set of tires and has the capacity to make 1,010,000 sets of tires per year. The market price for tires is $405 per set. The Tires division incurs total fixed costs of $6,010,000 per year. If the Tires division is operating at full capacity, what transfer price should be used on the transfers between the Tires and Assembly divisions?