Question 2. Optically NV (max, score 25) Optically NV makes two kinds of products: lenses and swimming goggles in divisions P and Q respectively. P is an input for Q and two units of P are needed to make one unit of Q. The following data is given to you for a period : P Q E/unit C/unit Direct Materials Direct Labour E2,- C2,50 (excl. P) Variable Overhead E3,- E3,50 External Demand (units) C1,- C2,- Capacity (units) 3,000 3,000 Selling Price (per unit) (outside 7,000 2,500 5004 market) E10,- E41 If Q buys lenses from outside, it has the following costs: 12476 For order quantity 2,499 or less ( 69,- per unit for the entire quantity ordered. For order quantity 2,500 - 5,000 / 6 68,- per unit for the entire quantity ordered. For order quantity more than 5,000/4 67,- per unit for the entire quantity ordered.2.1. (max. score 15) Compute the best decision rights allocation (responsibility centre structure) for the divisions P and Q and for Optically as a whole. What transfer price and deal comes out of your optimal structure?2.2. (max. score 10) Briefly explain the concept of goal congruence and apply to this setting