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In this video, we solve a very important Transfer Pricing illustration from CMA Final Costing. Many students get confused while calculating Opportunity Cost and Transfer Price, especially when capacity is partially available. In this session, I explain the concept step-by-step in simple language so that you can easily understand: ✔ How to calculate Contribution per Labour Hour ✔ How to identify Opportunity Cost ✔ How capacity availability affects transfer price ✔ Why the Transfer Price becomes ₹44 in Case 1 and ₹34 in Case 2 This type of question is very important for CMA Final exams and students often make mistakes in the second case calculation. Watch till the end to understand the logic behind transfer pricing questions. 📚 Topic Covered • Transfer Pricing • Opportunity Cost • Contribution per Labour Hour • Capacity Constraint Decision 🎯 Perfect for CMA Final Students Cost & Management Accounting Revision Exam Oriented Concept Clarity 👍 If you found this video helpful, Like | Share | Subscribe to support the channel. ICMAI Study Material Solution