12 3 pts (Information repeated from previous question for convenience) Opera International Ltd has two divisions, O and P. Division O produces semi-finished goods exclusively for Division P. Division P turns the semi-finished goods into finished goods and sells them to external customers for 32 each. Further information about Division O and P for the year 2021 is provided below: Units Produced Division O 70,000 Division P 70,000 Variable Cost (per unit) 11 18 Fixed Cost 50,000 40,000 Opera International Ltd uses a transfer price method of full cost + 15% margin for their semi- finished goods. What is the profit (loss) of Division O? Use a minus sign, not brackets to indicate a loss (if applicable)