The Windshield division of Fast Car Co. makes windshields for use in Fast Car's Assembly division. The Windshield division incurs variable costs of $220 per windshield and has capacity to make 710,000 windshields per year. The market price is $475 per windshield. The Windshield division incurs total fixed costs of $3,500,000 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