Can you help me answer this question please? It is from accounting for decision making and control course. It is written in two languages firstly Malaysian and then in English, just read it in English and answer it in English please ..

Thanks in advance .

SOALANIQUESTION 2 Continental Industries adalah sebuah syarikat beragam yang mempunyai bahagian operasi yang berasingan. Prestasi setiap bahagian dinilai berdasarkan keuntungan dan pulangan atas pelaburan. Bahagian keselesaan Udara mengeluarkan dan menjual unit penghawa dingin. Kenyataan pendapatan yang dianggarkan pada tahun yang akan datang adalah berdasarkan pada jumlah jualan sebanyak 15,000 unit. Continental Industries is a diversified corporation with separate operating divisions. Each division's performance is evaluated on the basis of profit and return on investment. The Air Comfort Division manufactures and sells air-conditioner units. The coming year's budgeted income statement, as follows, is based on a sales volume of 15,000 units. BAHAGIAN KESELAMATAN AIR AIR COMFORT DIVISION Penyata Pendapatan Anggaran (Dalam ribu) Budgeted Income Statement (In thousands) Per Unit $400 Jumlah/Total $6.000 Pendapatan jualan/Sales revenue Kos pengeluaran:/Manufacturing costs: Pemampat/Compressor ...... Bahan langsung lain/Other direct material Buruh langsung /Direct labor Overhed berubah /Variable overhead. Overhead tetap / Fixed overhead Jumlah kos pembuatan ITotal manufacturing costs Margin kasar (Gross margin ..... $70 37 30 45 32 $214 $186 $1,050 555 450 675 480 $3,210 $2,790 4/10 CIA2003 $18 19 38 $270 285 570 Perbelanjaan operasi/Operating expenses: Jualan berubah-ubah /Variable sales Jualan tetap /Fixed sales ......... Pentadbiran tetap /Fixed administrative Jumlah perbelanjaan operasi Total operating expenses Pendapatan bersih sebelum cukai Net income before taxes $75 $1,125 $111 $1,665 Pengurus bahagian Air Comfort percaya jualan dapat ditingkatkan jika harga penghawa dingin dikurangkan. Satu kajian penyelidikan pasaran oleh firma bebas menunjukkan bahawa pengurangan 5 peratus dalam harga jualan akan meningkatkan volum jualan kepada 16 peratus, atau 2,400 unit. Bahagian ini mempunyai kapasiti pengeluaran yang mencukupi untuk menguruskan peningkatan volum ini tanpa kenaikan kos tetap. Air Comfort's division manager believes sales can be increased if the price of the air-conditioners is reduced. A market research study by an independent firm indicates that a 5 percent reduction in the selling price would increase sales volume by 16 percent, or 2.400 units. The division has sufficient production capacity to manage this increased volume with no increase in fixed costs, Bahagian Keselesaan Udara menggunakan pemampat dalam unit, yang dibeli dari pembekal luar dengan harga $70 per pemampat. Pengurus Bahagian Keselesaan Air telah tanya pengurus Bahagian Pemampat mengenai jualan unit pemampat kepada Air Comfort Bahagian Pemampat kini mengeluar dan menjualkan unit kepada firma luar yang sama dengan unit yang digunakan oleh Bahagian keselesaan Udara. Spesifikasi pemampat Bahagian keselesaan Udara sedikit berbeza, yang akan mengurangkan kos bahan langsung Bahagian Pemampat sebanyak $1.50 seunit. Di samping itu, Bahagian Pemampat tidak akan menanggung kos jualan berubah dalam unit yang dijual kepada Bahagian Keselesaan Udara. Pengurus Bahagian keselesaan Udara mahu semua pemampat yang digunakan datang dari satu pembekal dan telah menawar untuk membayar $50 untuk setiap unit pemampat. The Air Comfort Division used a compressor in units, which it purchased from an outside supplier at a cost of $70 per compressor. The Air Comfort Division manager has asked the manager of the Compressor Division about selling compressor units to Air Comfort. The Compressor Division currently manufactures and sells a unit to outside firms that is similar to the unit used by the Air Comfort Division. The specifications of the Air Comfort Division compressor are slightly different, which would reduce the Compressor Division's direct material cost by $1.50 per unit. In addition, the Compressor Division would not incur any variable selling costs in the units sold to the Air Comfort Division. The manager of the Air Comfort Division wants all of the compressors it uses to come from one supplier and has offered to pay $50 for each compressor unit Bahagian Pemampat mempunyai kapasiti untuk menghasilkan 75,000 unit. Kenyataan pendapatan dianggarkan untuk tahun yang akan datang, seperti berikut adalah berdasarkan jumlah jualan 64,000 unit tanpa mempertimbangkan cadangan Air Comfort. The Compressor Division has the capacity to produce 75,000 units. Its budgeted income statement for the coming year, as follows, is based on a sales volume of 64,000 units without considering Air Comfort's proposal. BAHAGIAN COMPRESSOR ICOMPRESSOR DIVISION Penyata Pendapatan Anggaran (Dalam ribu) Budgeted Income Statement (In thousands) Per Unit $100 Jumlah/Total $6,400 $12 8 10 11 $768 512 640 704 $41 Pendapatan jualan/Sales revenue Kos pembuatan/Manufacturing costs: Bahan langsung/Direct material Buruh langsung/Direct labor Overhed berubah/Variable overhead Overhed tetap / Fixed overhead Jumlah kos pembuatan Total manufacturing costs Margin kasar/Gross margin Perbelanjaan operasi/Operating expenses: Jualan berubah /Variable sales Jualan tetap/Fixed sales Pentadbiran tetap/Fixed administrative Jumlah perbelanjaan operasi Total operating expenses Pendapatan bersih sebelum cukai Net income before taxes $2,624 $3,776 $59 * $6 4 $384 256 448 $17 $1,088 $42 $2,688 Dikehendaki/Required: 1. Patutkah Bahagian Keselesaan Udara mengenakan pengurangan harga sebanyak 5 peratus ke unit penyaman udara walaupun ia tidak dapat memperolehi pemampat secara dalaman untuk $50 setiap satu? Sokong kesimpulan anda dengan pengiraan yang sesuai. Should the Air Comfort Division institute the 5 percent price reduction on its air-conditioner units even if it cannot acquire the compressors internally for $50 each? Support your conclusion with appropriate calculations. (4.5 markah/marks) 2. Bebas daripada jawapan anda kepada keperluan (1), anggapkan bahawa Bahagian Keselesaan Air memerlukan 17,400 unit. Patutkah Bahagian Pemampat sanggup membekalkan unit pemampat untuk $50 setiap satu? Sokong kesimpulan anda dengan pengiraan yang sesuai. Independent of your answer to requirement (1), assume that the Air Comfort Division needs 17,400 units. Should the Compressor Division be willing to supply the compressor units for $50 each? Support your conclusions with appropriate calculations. (4.5 markah/marks) 6/10 CIA2003 3. Bebas dari jawapan anda kepada keperluan (1), anggapkan bahawa Air Comfort memerlukan 17,400 unit. Katakan pengurusan tertinggi InterGlobal menetapkan harga pemindahan $50, adakah ia untuk kepentingan terbaik Industri Kontinental untuk Bahagian Pemampat membekalkan unit pemampat pada $50 setiap satu ke Bahagian Keselesaan Udara? Sokong kesimpulan anda dengan pengiraan yang sesuai Independent of your answer to requirement (1), assume that Air Comfort needs 17,400 units. Suppose InterGlobal's top management has specified a transfer price of $50, would it be in the best interest of Continental Industries for the Compressor Division to supply the compressor units at $50 each to the Air Comfort Division? Support your conclusions with appropriate calculations. (4 markah/marks) 4. Adakah $50 satu pindah harga yang bermatlamat kongruen? (Rujuk jawapan anda untuk keperluan (2) dan (3).] Is $50 a goal-congruent transfer price? (Refer to your answers for requirements (2) and (3).] (2 markah/marks)