Choco Corp. has two divisions: Roaster Division and Chocolatier Division. Both are profit centers, where divisional managers are evaluated on divisional income. For many years, the manager of the Roaster department has been envious of the Chocolatier Division's profit. The Roaster Division processes the harvested cocao beans and transfers them to the Chocolatier Division The manager of the Roaster department declared, "Their profit is five times mine, and they wouldn't have any profit if they didn't use my cocoa beans. Can we share in the profit more equally?" You have decided to examine the transfer pricing arrangement currently in effect in order to identify a transfer price that may be agreeable to the two divisional managers