Titan Corporation has monthly fixed costs of $30,000 and sells three styles of fidget spinners: Standard, Ultra, and Deluxe. Presented is information for Titan's three products in dollars.

	Standard	Ultra	Deluxe
Unit selling Price	5	10	15
Unit Variable Costs	2	4	8
Unit Contribution Margin	3	6	7

Determine the number of Ultra fidget spinners sold at the monthly breakeven point.

2,326

1,715

2,143

1,786

With regard to transfer pricing, the optimal transfer price from the corporation's viewpoint is:

The seller's variable cost plus the seller's opportunity cost.

The seller's market price if the seller has excess capacity to fill the order.

The seller's absorption cost plus the seller's designated markup.

The highest price the seller can possibly obtain.