Scottsdale Manufacturing is organized into two divisions: Fabrication and Assembly. Components transferred between the two divisions are recorded at a predetermined transfer price. Standard variable manufacturing cost per unit in the Fabrication Division is $360. At the present time, this division is working to capacity. Fabrication estimates that the units it produces could be sold on the external market for $600. The product under consideration is viewed as a commodity-type product, with no differentiating features or characteristics. Required:
1. Based on the general transfer pricing rule presented in the chapter, what is the minimum transfer price between units when the Fabrication Division is working to capacity?
2. What if the Fabrication Division had excess capacity? How would this change the minimum transfer price as determined by the application of the general transfer pricing rule?

1. The firm does not have excess capacity.

Minimum transfer price on full capacity = Variable Cost + Contribution to be Lost

Minimum transfer price on full capacity = $360 + ($600 - $360)

Minimum transfer price on full capacity = $360 + $240

Minimum transfer price on full capacity = $600

Transfer Price = $600 per Unit (Market price per unit).

2. The firm does have excess capacity. Minimum transfer price on excess capacity = $360 per Unit (Standard Variable Manufacturing cost per unit).

answer; the correct answer should be (demonstrations); good luck

answer: a. the kind of population living in your neighbourhood.

the census explorer data tool by the us census bureau allows the user to zoom in on any neighbourhood within the united states and find the kind of people residing in that by race and age.  

the tool needs to needs to be used twice – once in order to find what type of people reside in a neighbourhood, and then to see the age groups of the people in the same neighbourhood.