Calligraph publishing company has created a system for storing every piece of data about every one of its books, both those that have already published and those that are still in production. the production team can input and access information about each book's format, editors can specify which procedures are in use, salespeople can input and access information about each book's sales history and availability, and even some external partners are allowed to access some data. this is an example of

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T-comm makes a variety of products. it is organized in two divisions, north and south. the managers for each division are paid, in part, based on the financial performance of their divisions. the south division normally sells to outside customers but, on occasion, also sells to the north division. when it does, corporate policy states that the price must be cost plus 20 percent to ensure a "fair" return to the selling division. south received an order from north for 300 units. south's planned output for the year had been 1,200 units before north's order. south's capacity is 1,500 units per year. the costs for producing those 1,200 units follow