Code Incorporated has three divisions (Entertainment, Plastics, and Video Card), each of which is considered an investment center for performance evaluation purposes. The Entertainment Division manufactures video arcade equipment using products produced by the other two divisions, as follows: 1. The Entertainment Division purchases plastic components from the Plastics Division that are considered unique (i.e., they are made exclusively for the Entertainment Division). In addition, the Plastics Division makes less-complex plastic components that it sells externally, to other producers. 2. The Entertainment Division purchases, for each unit it produces, a video card from Code's Video Card Division, which also sells this video card externally (to other producers). The per- unit manufacturing costs associated with each of the above two items, as incurred by the Plastic Components Division and the Video Card Division, respectively, are: Direct material Direct labor Variable overhead Fixed overhead Plastic Components $ 1.25 2.35 1.00 0.40 $ 5.00 Video Cards $ 2.40 3.00 1.50 2.25 $ 9.15 Total cost Assume that the Entertainment Division is able to purchase a large quantity of video cards from an outside source at $8.70 per unit. The Video Cards Division, having excess capacity, agrees to lower its transfer price to $8.70 per unit. This action would likely: Multiple Choice Optimize the overall profit goals of Code Incorporated Optimize the profit goals of the Entertainment Division while subverting the profit goals of Code Incorporated Allow evaluation of both divisions on the same basis. Cause mediocre behavior in the Video Cards Division as lost opportunity costs increase. O Subvert the profit goals of the Video Cards Division while optimizing the profit goals of the Entertainment Division