The Windshield division of Fast Car Co. makes windshields for use in Fast Cars Assembly division. The Windshield division incurs variable costs of $272 per windshield and has capacity to make 740,000 windshields per year. The market price is $480 per windshield. The Windshield division incurs total fixed costs of $3,700,000 per year. Assume 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: