Firm M produces a simple product and owns the factories A$,$ B and C$.$ Each factory is installed in a different continent. A produces a composite element that is assembled into either B or C$.$ The combined productivity of B and C is not fully utilized. The M$\text{'}$s products are sold globally by either B or C$.$ For example, B$\text{'}$s output can be sold in C$\text{'}$s continent if the products can be delivered faster by C than by B$.$ The usage levels of B and C depend on the distribution of sales between the two facilities.

Operating costs are

$$ A: $1,000$

$$ B: $1,800+$ Cost from A

$$ C: $2,200+$ Cost from A

M$\text{'}$s Revenues are broken down as follows:

$$ Income B: $3,000$

$$ Income C: $4,000$

For each of the following cases, what are the cash flow generating units for A$,$ B and C$?$

Case $1$: There is an active market for A$\text{'}$s products. The Market Price of A production is $1,900$

Case $2$: There is no active market for A$\text{'}$s products.