swal has two divisions, sw and al, which operate as profit centres and have full-凯发娱乐

swal has two divisions, sw and al, which operate as profit centres and have full autonomy inmaking, buying and selling decisions.

sw manufactures sw at a cost of $12 per unit. the market price of sw is $16 per unit.

al uses sw in manufacturing its own product. the transfer price of sw when transferred fromdivision sw to division al is set at full production cost plus 20%.

which one of the following independent circumstances represents dysfunctional behaviourarising from swal's transfer pricing policy

sw refuses to sell sw to al as there is unlimited demand for sw in the external market.

al refuses to order from sw as it can buy sw from the open market at lower than currenttransfer price. as a result, sw sells all its units on the open market.

sw refuses to transfer below market price so al is forced to buy from the external market.

sw agrees to sell to al but has to cancel the sale in order to fulfil an urgent customer orderwho is willing to pay a higher price for immediate delivery.

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