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 670,000 windshields per year. The market price is $460 per windshield. The Windshield division incurs total fixed costs of $3,400,000 per year.

If the Windshield division is operating at full capacity, what transfer price should be used on transfers between the Windshield and Assembly divisions?