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This action is goal congruent. The Entertainment Division is indifferent as to where to buy video cards, since the external price is the same as the internal price. The overall profit goals of Parkside Inc. would be optimized because the variable cost of production of the Video Cards division is less than the suggested discounted price. Thus, the use of idle capacity enhances profits.
The Entertainment Division's profit goals are not optimized because the Entertainment Division is indifferent as to where to buy the video cards, since the external price is the same as the internal price. The profit goals of Parkside Inc. would not be subverted because this action would be congruent with overall profit goals of the company. The suggested discounted price is above the variable cost of production for the Video Cards Division; thus, the use of idle capacity enhances profits.
The profit goals of the Video Cards Division would be subverted in this case. However, the Entertainment Division's profit goals are not optimized because the Entertainment Division is indifferent as to where to buy the video cards, since the external price is the same as the internal price.
A transfer price of $8.70 per unit is less than the Video Cards Division's total cost of production, whereas the price is the Entertainment Division's market price. This would not allow the evaluation of both divisions on the same basis.