Using the Cost Information Given in the Following Table, Assign

question 39

Essay

Using the cost information given in the following table, assign work crews to jobs so that total cost is minimized.
$\begin{array}{ c}\quad\quad\quad\text { Job }\\\begin{array}{rcc}&\mathrm{A} & \mathrm{B} & \mathrm{C} \\\hline\text { Crew }1& \$ 8 & 7 & 4 \\2&9 & 6 & 9 \\3&12 & 5 & 8\end{array}\end{array}$

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Definitions:

Transfer Pricing

Transfer Pricing refers to the setting of prices for transactions between associated enterprises within a multi-entity corporate structure for goods, services, or intellectual property.

Responsibility Centers

Organizational units within a company that are managed and evaluated separately, focusing on achieving specific financial and operational goals.

Transfer Prices

Prices assigned to transactions between related entities within a multinational corporation, often for accounting and tax purposes.

Decentralized Units

Separate divisions or departments within an organization that operate semi-autonomously, with their management responsible for certain decisions and operations.