3. The Pulp Division has idle capacity, so transfers from the Pulp Division
to the Carton Division do not cut into normal sales of pulp to outsiders.
In this case, the minimum price as far as the Carton Division is con-
cerned is the variable cost per ton of $42. This is confirmed in the fol-
lowing calculation:
Transfer price $42 + $0 = $42
≥
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