Determine transfer prices and evaluate divisional performance for a multinational company.

Division	Costs ($)	Revenue ($)	Transfer Price ($)
Division A (Manufacturer)	$5,000,000	$7,000,000	-
Division B (Retailer)	-	$10,000,000	-

Requirements:

Calculate the transfer price from Division A to Division B based on cost-plus and market-based methods.

Evaluate the impact of transfer pricing policies on divisional performance and overall company profitability.

Discuss strategies to align transfer pricing with corporate objectives and performance metrics.