Assume two divisions of a company, P (producing) and B (buying), that are treated as investment centres for performance-evaluation purposes. P division produces a product that can be used by B division. P division's product manufacturing cost is $100.00 per unit (including $20 xed manufacturing cost per unit). Division P can sell its output externally for $120.00 per unit and incurs a sales commission charge of $5.00 per unit. Currently, Division B can purchase the product from an external supplier at $120.00 per unit plus a. $3.00 transportation charge per unit. Division B incurs $20 further processing cost and sells the nal product for $190 on the external market. Division B also incurs a variable selling cost of $10 per unit