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　　Example
　　Division Buy requires some components for its electronic games console.Division Sell has some spare capacity，and could make the components for a variable cost of $60 each.
　　Required：
　?。╝）Calculate the minimum transfer price acceptable to Division Sell.
　?。╞）State what will happen if Division Buy can buy externally for $55.
　?。╟）Conclude whether the actions of Division Buy and Division Sell in part（b）lead to goal congruence.
　　Solution
　?。╝）Minimum transfer price=marginal cost+Opportunity Cost，= $60 + $0.=$60.
　　▼Opportunity cost is $0 because the 500 units needed could be produced within the spare capacity of Division Sell.
　?。╞）External price $55
　　▼Division Buy will buy externally.No transfer takes place.
　　（c）Both divisions are acting in a way that is in the best interests of the company overall.By buying externally for $55，Division Buy is saving the company $5 per component，since the cost to the company of making the components is $60.
　　小編寄語：只要功夫深，鐵杵磨成針。考試也是這樣，只要夠努力，功到自然成。
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