Weather master Window Company manufactures windows for the home-building industry. The window frames are produced in the Frame Division. The frames are then transferred to the Glass Division, where the glass and hardware are installed. The company's best-selling product is a three-by-four-foot, doublepaned operable window. The Frame Division can also sell frames directly to custom home builders, who install the glass and hardware. The sales price for a frame is $220. The Glass Division sells its finished windows for $440. The markets for both frames and finished windows exhibit perfect competition. The standard cost of the window is detailed as follows: Frame Glass Division Division Direct materia 36 66* Direct labor 48 36 Variable overhead 66 66 150 168 Total "Not including the transfer price for the frame