a) In manufacturing the window panes, the Transparent Division makes the window glass andtransfers it to either the Translucent or Opaque Division where the glass is framed forfinishing process. None internal prices negotiation made by Transparent Division in thisprocedure. The finished window pane is then sold by the company to the customers. The topmanagement of AGSB sets the production schedules for these three divisions and evaluatesthem on the cost variances and output (quantity and quality).i. Identify whether Transparent, Translucent and Opaque divisions are operatedas the centralized or decentralized divisions. Justify your answer.ii. Explain TWO (2) reasons either the Transparent, Translucent and Opaquedivisions functioned as the cost centers, revenue centers or profit centersiii. Suppose the top management ot AGSB decides to let Transparent, Translucentand Opaque divisions to set their own production schedules, buy and sellproducts in the external market, and have the Translucent and Opaque divisionsnegotiate with the Transparent division for the glass windows using a transferprice.Determine either this new procedure will change your answers in d (i) and dii) above or not. Explain a reason for each of your answer for d (i) and d (i)

Alu-Glass Sdn Bhd (AGSB) has been acknowledged as the leading glass and aluminium manufacturer in Malaysia. In manufacturing the window panes, AGSB operates three divisions, namely: transparent, translucent and opaque divisions. Given that the required rate of return is 15% and the budgeted operating results for the year 2021 are as follows: Transparent Division Translucent Division Opaque Division Operating income RM30,000,000 RM50,000,000 RM22,000,000 Investment RM200,000,000 RM250,000,000 RM100,000,000 During the board meeting this morning, the management planned to expand the company business for the next year, 2022. This expansion will require each division to increase its investments by RM50,000,000 and its income by RM9,000,000