Analyze transfer pricing methods and their impact on divisional performance.

Division	Costs ($)	External Market Price ($)	Transfer Price Method
Division A (Seller)	Variable: $100,000, Fixed: $50,000	-	Cost plus 30%
Division B (Buyer)	-	$250 per unit	-

Requirements:

Calculate the transfer price using the cost plus method.

Analyze how the transfer price affects the profitability of Division A and Division B.

Evaluate alternative transfer pricing methods (e.g., market-based, negotiated) and their implications.

Discuss the role of transfer pricing in optimizing divisional performance within a multinational corporation.