Which of the following items is NOT included in the formula for calculating the present value of the capital cost allowance (CCA) tax shield? Amount of working capital to be released at the end of a project. The capital cost allowance rate. The firm's cost of capital. The firm's marginal income tax rate. When the Selling Division can fill all its regular orders and has enough capacity to supply the Purchasing Division, what is the lowest transfer price it would be willing to accept from the Purchasing Division? The Purchasing Division's regular purchase price from its external supplier The full absorption cost of producing a unit of produc Variable cost of producing and selling a unit of product The market price charged to regular customers less any costs saved by transferring internally