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Within an enterprise, there is a selling division operating at full capacity. The division sells its product to external customers for $500 and has variable

Within an enterprise, there is a selling division operating at full capacity. The division sells its product to external customers for $500 and has variable costs of $110. There are normal budgeted variable selling costs of $38. The buying division pays $145 to get the same part that the seller division is making. What is the ceiling transfer price?

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