Implement a transfer pricing system at Pfizer for inter-divisional sales of pharmaceutical ingredients.

Determine appropriate transfer prices for ingredients sold between the manufacturing and R&D divisions.

Calculate the impact on divisional and overall company profitability.

Recommend strategies to ensure fair pricing and maintain divisional autonomy.

Prepare a detailed report on the transfer pricing policy and its implications.

Ingredients	Selling Division Price ($)	Buying Division Price ($)
Pharmaceutical Ingredients	$40,000,000	$45,000,000