Bedtime Bedding Company manufactures pillows. The Cover Division makes covers and the Assembly Division makes the finished products. The covers can be sold separately for $5.00. The pillows sell for $6.00. The information related to manufacturing for the most recent year is as follows: Cover Division manufacturing costs Sales of covers by Cover Division Market value of covers transferred to Assembly $6,000,000 4,000,000 6,000,000 7,200,000 Sales of pillows by Assembly Division Additional manufacturing costs of Assembly Division 1,500,000 Required: a. Compute the operating income for each division and the company as a whole. Use market value as the transfer price. b. Are all managers happy with this concept? Provide and explain two valid points. c. Describe one benefit and one cost of decentralisation.