=+The Compact Disc Division can manufacture at most 22000 CD players annually. It also manufactures as many additional head mechanisms as can be sold. The incremental cost of manufacturing the head mechanism is $18 per unit. The incremental cost of manufacturing a CD player (including the cost of the head mechanism) is $30 per unit, and any number of CD players can be sold for $45 each in the external market.

Required 1 What are the incremental costs minus revenues from sale to external buyers for the company as a whole if the Compact Disc Division transfers 20000 CD players to the Assembly Division and sells the remaining 2000 CD players on the external market?