F5 MAN CO 2016 MAR/JUNE

HI, I WANTED TO ASK THAT WHEN DIVISION L TRANSFERRED 120000 UNITS TO DIVISION M AND WE TOOK ITS IMPACT IN DIVISION L’S P AND L BUT WHY DID WE NOT TAKE PRICE OF COMPONENT L AS 20$ INSTEAD OF 40? I WATCHED YOUR VIDEOS BUT STILL HAVE THE CONFUSION. WHY DID THE TRANSFER PRICE NOT USED IN DIVISON M’S P AND L WHEN CALCULATING THE PROFIT. WHY DID YOU SIMPLY TAKE WHAT THE QUESTION HAD ALREADY GIVEN? THANK YOU