The Windshield division of Fast Car Co. makes windshields for use in Fast Car's Assembly division. The Windshield division incurs variable costs of $228 per windshield and has capacity to make 630,000 windshields per year. The market price is $515 per windshield. The Windshield division Incurs total fixed costs of $3,700,000 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? Transfer price per windshield