La Belle Cosmetics has two divisions: Skincare and Makeup. The Skincare division produces a moisturizing cream that is transferred to the Makeup division for packaging and marketing. The Skincare division incurs variable costs of €5 per unit and fixed costs of €50,000 per year. The Makeup division sells the moisturizing cream for €20 per unit. Analyze the impact of the transfer price on divisional performance and recommend an appropriate transfer price methodology.