In manufacturing the window panes, the Transparent Division makes the window glass and transfers it to either the Translucent or Opaque Division where the glass is framed for nishing process. None internal prices negotiation made by Transparent Division in this procedure. The nished window pane is then sold by the company to the customers. The top management of AGSB sets the production schedules for these three divisions and evaluates them on the cost variances and output (quantity and quality). (i) Identify whether Transparent, Translucent and Opaque divisions are operated as the centralized or decentralized divisions. Justify your answer. (ii) Esplain TWO (2} reasons either the Transparent, Translucent and Opaque divisions mctioned as the cost centers, revenue centers or prot centers. (iii) Suppose the top management of AGSB decides to let Transparent, Translucent and Opaque divisions to set their own production schedules, buy and sell products in the external market, and have the Translucent and Opaque divisions negotiate with the Transparent division for the glass windows using a transfer pnce. Determine either this new procedure will change your answers in d {i} and :1 (ii) above or not. Explain a reason for each of your answer for d (i) and d {ii}