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UMUC Corp. tiene dos divisiones, Europa y Asia. Europa produce un widget que Asia puede usar. Los costes variables de Europa son de 2 dlares

UMUC Corp. tiene dos divisiones, Europa y Asia. Europa produce un widget que Asia puede usar. Los costes variables de Europa son de 2 dlares por dispositivo, mientras que el coste total es de 3,50 dlares. Europa vende widgets a clientes externos por $6 cada uno.

(C o F) Si Europa tiene exceso de capacidad, entonces el precio mnimo de transferencia a Asia es de $2.00

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