The article provides a detailed analysis of Louise Fairbern's business, including customer costs, profitability, distribution channel profitability, and total profitability. It also offers recommendations to improve the business's profitability. The second part of the article deals with the computation of contribution and transfer prices for Super Chip and Okay Chip. The third part provides a range for transfer prices. The subject is Management Accounting, and no course code or college/university is mentioned.