Alpha and Beta are divisions within the same company. The managers of both divisions are evaluated based on their own division's return on investment (ROI). Assume the following information relative to the two divisions Case Alpha Division: Capacity in units Number of units now being sold to 58,000 308,000110,000 209,000 86,000 209,000 45 outside customers Selling price per unit to outside 58,000 308, 000 customers Variable costs per unit Fixed costs per unit (based on $ 102 $ 63 $ 41 $ 19 $ 69 $ 42 $ 29 capacity) 29 $ 10 $ 25 $ Beta Division: 9,100 67,000 19,000 58,000 Number of units needed annually Purchase price now being paid to an outside supplier 93 $ 38 $ 69* "Before any purchase discount. Managers are free to decide if they will participate in any internal transfers. All transfer prices are negotiated