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(a) Describe the department in which you are working in or one in which you are familiar with. Do you agree that to properly evaluate the manager of the department,the performance of the manager should be distinguished from the performance of the department? Explain using examples from the department you described.

(b) Market-based transfer prices should always be used when a competitive external market exists.Do you agree?Explain.

(c) A customer - profitability profile highlights the ''unprofitable''customers to be dropped .Do you agree?Explain. 

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