Weller Industries is a decentralized organization with six divisions. The company's Electrical Division produces a variety of electrical items, including an X52 electrical fitting. The Electrical Division (which is operating at capacity) sells this fitting to its regular customers for $13.10 each; the fitting has a variable manufacturing cost of $8.55. The company's Brake Division has asked the Electrical Division to supply it with a large quantity of X52 fittings for only $8.80 The Brake n, operating at 60% of capacity, will put the fitting into a being built by it produce and to a large commercial cost of the brake the Brake Division follows: Purchased parts (from outside vendors) 33.00 Electrical fitting X52 8.80 Other variable costs 20.60 Fixed overhead and administration 11.00 Total cost per brake unit 73.40 Although the $8.80 price for the X52 fitting represents a substantial discount from the regular $13.10 price the manager of the Brake Division believes that the price concession is necessary if his division is to get the contract for the airplane brake units. He has heard "through the grapevine" that the airplane manufacturer plans to reject his bid if it is more than $73.65 per brake unit. Thus, the Brake Division is forced to pay the regular $13.10 price for the fitting, it will either not get the contract or it will suffer a substantial loss at time when it is already operating at only 60% of capacity. The manager of the Brake Division argues that the price concession is imperative to the well-being of both his division and the company as a whole Weller Industries uses return on investment (RO) to measure divisional performance