2 Book QS 22-18 (Algo) Determining transfer prices without excess capacity LO C1 The Windshield division of Jaguar Company makes windshields for use in its Assembly division. The Windshield division incurs variable costs of $204 per windshield and has capacity to make 570,000 windshields per year. The market price is $455 per windshield. The Windshield division incurs total fixed costs of $3,150,000 per year. If the Windshield division is operating at full capacity, what transfer price should be used on transfers between the Windshield and Assembly divisions? Transfer price per windshield int ences Check