Green Manufacturing Inc. is a decentralized company consisting of several strategic business units (divisions). The company uses return on investment (ROI) to measure divisional management performance. The Northern Division (ND) produces the ND-100 and ND-200. Both products are sold in the open market. Annual demand for ND-100 is consistently 10,000 units while demand for ND-200 has always exceeded the remaining manufacturing capacity. Capacity is limited by the number of machine hours available. Management