What is the purpose of separating controllable and uncontrollable fixed costs in evaluating divisional/segment performance? (Ref: Chapter 12) 2) What arethe THREE different transfer pricing methods for internal transfer of goods?What is the appropriate method when the goods have a competitive market and the selling division is operating at full capacity? Briefly explain. (Ref: Chapter 12)

3) Briefly describe the THREE financial performance indicators, with formulas provided, to evaluate performance of responsibility centres. (Ref: Chapter 13