10. MF Bhd has two divisions; the Cutting Division prepares timber at its sawmills and the Assembly Division prepares the cut lumber into finished wood for the furniture industry. No inventories exist in either division at the beginning of 2022. During the year, the Cutting Division prepared 60,000 cords of wood for RM660,000. All the lumber was transferred to the Assembly Division, where additional operating costs of RM6 per cord were incurred. The 600,000 board feet of finished wood were sold for RM2,500,000. Required: a. Determine the operating income for each division if the transfer price from Cutting to Assembly is at the cost of RM11 a cord. b. Determine the operating income for each division if the transfer price is RM9 per cord. C. Since the Cutting Division sells all of its wood internally to the Assembly Division, does the manager care what price is selected? Why? Should the Cutting Division be a cost centre or a profit centre under the circumstances