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Assume that Division A has a product that can be sold either to Division B...

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Accounting

Assume that Division A has a product that can be sold either to Division B of the same company or to outside customers. The managers of both divisions are evaluated based on their own division's return on investment (ROI). The managers are free to decide if they will participate in any internal transfers. All transfer prices are negotiated.
\table[[Division A:],[Capacity in units =50,000
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