8 - 28 The Assembly Division of American Car Company has offered to purchase obtiestrom the Electrical Division for $100 per unit. At a normal volume of 250,000 batterie pery production costs per battery are as follows Direct materials $10 Direct labor $20 Variable $12 overhead Fixed overhead $40 Total $112 The Electrical Division has been selling 250,000 batteries per year to outside buyers at $136 each; capacity is 350,000 batteries per year. From Electrical Division's perspective, what is the financial advantage or disadvantage of accepting Assembly's offer? $2,520,000 advantage $2,880,000 advantage $8,000,000 advantage $9,220,000 advantage None of the above