1. The Quark Division will probably reject the $340 price because it is be-
low the division’s variable costs of $350 per set. This variable cost in-
cludes the $140 transfer price from the Cabinet Division, which in turn
includes $30 per unit in fixed costs. Nevertheless, from the perspective
of the Quark Division, the entire $140 transfer price from the Cabinet
Division is a variable cost. Thus, it will reject the offered $340 price.
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