Always Winey has two divisions: Compressor Division and Assembly Division. Assembly Division buys compressors from Compressor Division. The manufacturing cost per compressor is $300, which is composed of $240 variable cost and $60 allocated fixed overhead. The external market price for compressors is $420 per unit. Assume that Compressor Division has enough capacity to satisfy both external and internal demand. Calculate the transfer price charged to Assembly Division assuming that the general transfer pricing rule is applied.