Nelson Chemical consists of seven divisions. Divisions One through Five make products that are sold in the competitive market. Divisions Two and Three make their own investment and transfer pricing decisions. Twenty-five percent of Division Twos output is devoted to a component that is transferred to Division Three as part of the subassembly of Division Threes main product. Divisions Six and Seven provide services to the other divisions. Eighty percent of Division Sixs output is environmental cleanup ser