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TVs R Us is a multi-natio nal company manufacturing TVs. It has two divisions: Screen division and Assembly division. Screen division makes screens and assembly

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TVs R Us is a multi-natio nal company manufacturing TVs. It has two divisions: Screen division and Assembly division. Screen division makes screens and assembly division assembles TVs. Both divisions are decentralized and can make their own sellingi'buying decisions. For a new type of TV, 'ie assembly division is asking me screen division to supply a custom-made screen. Relevant data for the screen division is provided below: Screen division's installed capacity 18.000 screens per year Demand for the regular screens from the external market 16.000 screens per year Variable cost of manufacturing per unit of regular screen $90.00 Variable selling cost for per unit of regular screen $10.00 Allocated fixed manufacturing costs per screen $25.00 Fixed selling costs per screen $5.00 Variable manufacturing cost per unit of custommade screen $100.00 Current selling price of regular screens to the external market $210.00 Quantity of custom-made screens required by me assembly division 5.000 screens per year [No partial quanljty can be accepted] Screen division does not make any screen similar to the custom screen demanded by the Assembly division. However. it believes that the custom screen will consume the same capacity as the regular screens that it is cu rreny ma nufachring for its external customers. No variable selling cost applies for intemal transfers but as per company policy, lhe same fixed manufacturing and selling costs apply for both intemal and external sales. What is the transfer price [per unit} for the transfer of custom made screens as per the general transfer pricing rule? 0 \"- $100.00 0 '3' $125.00 0 C- $166.00 @1 \"$210.00 OEMa

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