A company has 2 divisions: division A (DA) in Spain and division B (DB) in Ireland. DA produces a component sold to DB that DB sells to end-users. DA can produce 1,000 units of the component per year. Actually, it produces 700 units that are incorporated in the same number of final products that DB sells to end-users for 905 €. Data of DA: Variable cost/unit 435 € Fixed cost/unit 75€ FULL COST/UNIT 510 € Data of DB: Variable cost/unit 125 € Fixed cost/unit 55 € FULL COST/UNIT 180 € An external supplier offers DB 300 units of the same product provided by DA at 450 €. DB has the capacity to process those extra 300 units. Calculate the cost of 

a) buying those 300 units from the external supplier and

b) buying those 300 extra units internally?