Which of the following statements regarding decentralized operations is true?

a$.$ Managers in decentralized operations often work closely with customers.

b$.$ Top management makes the operational decisions in a decentralized company, because they maintain daily contact with all operations.

c$.$ Top management makes the operational decisions in a decentralized company, because they maintain operating expertise in all product lines and services.

d$.$ Operational decisions made within a decentralized company always result in positive profits for the entire company.

Transfer prices

a$.$ are used to motivate managers.

b$.$ can be set as low as variable costs.

c$.$ may be used for cost, profit, and investment centers.

d$.$ All of these choices are correct.

Compute the return on investment for Blueberry Pie Company using the following information:

$\backslash$table$[[$Sales$,$$$4,330,000$