(a) "Performance management at all level and across the organisation has become the need of the day". Elucidate in the light of strategic planning, management control and operational control. or b) A company has two divisions A and B. Division A produces a component use by Division B in making the final product. The following information is available. Due to purchase of new machinery, depreciation cost has increased for division A and hence want to transfer the component at 220 that is available externally at 200 for division B. Division A: Variable cost 190 Fixed cost per unit 20 Production capacity 2000 units Division B: Processing cost 150 Selling price of final product 400 per unit i) If there is no alternative use of the production facilities of A, will the company as a whole benefit if Division B buys from external suppliers? ii) If internal facilities of Division A can be alternatively used to generate annual cash operating saving of 30,000 for division A should Division B purchase the component from outside suppliers