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The question asks for the minimum price, not the best price. "Minimum" means the very lowest price that the Fabrication Division must receive to avoid having a loss on the internal sale. This is not the minimum price because it includes the variable selling and distribution costs that the Fabrication Division will not have to pay.
The question asks for the minimum price, not the best price. "Minimum" means the very lowest price that the Fabrication Division must receive to avoid having a loss on the internal sale. This is not the minimum price because it includes an allocation for the fixed manufacturing cost. The total fixed manufacturing cost that the Fabrication Division will have to pay will be the same whether it takes this order or not.
There are two important points to note in this question. One, the Fabrication Division has excess capacity that is adequate to manufacture all of the 4,500 units of UT-371 that the Electronic Assembly wants to purchase. And two, the question asks for the minimum price, not the best price. "Minimum" means the very lowest price that the Fabrication Division must receive to avoid having a loss on the internal sale. The Fabrication Division will not have any variable selling and distribution costs on the internal order, and its total fixed manufacturing cost will be the same whether it accepts the internal order or not. Since the Fabrication Division has enough excess capacity to produce the order without having to give up any external orders, there will be no opportunity cost. Therefore, the very lowest price that the Fabrication Division must receive is its variable manufacturing cost of $21. The Fabrication Division will break even if the price it receives for the internal order from the Electronic Assembly Division is equal to its variable manufacturing cost.
The question asks for the minimum price, not the best price. "Minimum" means the very lowest price that the Fabrication Division must receive to avoid having a loss on the internal sale. This is not the minimum price the Fabrication Division must receive. This is the quote the Electronic Assembly Division has received from the outside supplier.