During the current financial year TOVO plc has undergone significant organisational changes: amongst other things, the company has adopted a divisional organisational structure and is now composed of two divisions or business segments, Division A and Division B$.$

Budget information

It is planned that there will be transfers of units from Division A to Division B during the next financial year and, in line with a newly adopted transfer pricing system, transfers will be made at total cost. Budgets for the next financial year are:

$\backslash$table$[[$Own production costs:,Division A$,$Division B$,$Tovo plc$],[$Note $1,000,000,000$