Respuesta :
If Lilas Company has excess capacity of 10,000 units, the minimum transfer price that the Cooling Division would accept is the variable cost per unit plus the opportunity cost per unit.Variable cost per unit = $30 Opportunity cost per unit = Fixed cost per unit = $25Minimum transfer price = Variable cost per unit + Opportunity cost per unit Minimum transfer price = $30 + $25 = $55 per unitIf the Cooling Division was operating at full capacity, the minimum transfer price the division should accept would be the variable cost per unit plus the opportunity cost per unit, as well as the additional cost to cover the loss of contribution margin from selling externally.Variable cost per unit = $30 Opportunity cost per unit = Fixed cost per unit = $25 Contribution margin per unit (selling externally) = Selling price per unit - Variable cost per unit = $82 - $30 = $52Minimum transfer price = Variable cost per unit + Opportunity cost per unit + Loss of contribution margin per unit Minimum transfer price = $30 + $25 + $52 = $107 per unit