The Windshield division of Jaguar Company makes windshields for use in its Assembly division. The Windshield division incurs variable costs of $$280$ per windshield and has capacity to make $700,000$ windshields per year. The market price is $$520$ per windshield. The Windshleld division incurs total fixed costs of $$3,250,000$ 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