Fad Furniture Ltd has three separate operating divisions. The first, the timber division, is in charge of producing milled timber. This division manages a number of timber plantations and timber mills from which the finished timber is produced. The majority of the timber is sold, at an internal transfer price, to the second area of operations in Fad Furniture, the parts division. Any excess timber is sold to external parties. The parts division is responsible for turning the timber into parts for the making of timber furniture, both indoor and outdoor. These parts are suitable only for the manufacture of the furniture produced by Fad Furniture. The parts are then transferred at internal transfer prices to the third area of operations, the furniture division. This division assembles the furniture and delivers it to the various outlets that retail Fad Furniture's products. Required Would the determination of the cash-generating units be affected if the parts division was also responsible for kit furniture, where the parts are made available to customers for self- assembly