28 Assume Division A has provided the following information regarding the one product that it manufactures and sells on the outside market:

Selling price per unit (on the outside market)	$	100
Variable cost per unit	$	65
Fixed costs per unit (based on capacity)	$	6
Capacity in units		30,000

Division A has been offered the opportunity to sell 5,000 units of its only product to another division within the same company. The other division can either agree to a transfer price with Division A or purchase a comparable product on the outside market for $100. If Division A is currently selling 27,000 units on the outside market and the other division chooses to buy 5,000 units on the outside market (rather than agreeing to a transfer price with Division A), what is the impact on profits for the company as a whole?