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 1 2 3 4 Alpha Division: Capacity in units 57,000 282,000 108,000 202,000 Number of units now being sold to: outside customers 57,000 282,000 82,000 202,000 Selling price per unit to outside customers $ 96 $ 39 $ 64 $ 45 Variable costs per unit $ 60 $19 $ 38 $ 32 Fixed costs per unit (based on capacity) $ 20 $ 6 $21 $ 6 Beta Division: Number of units needed annually Purchase price now being paid to an outside supplier "Before any purchase discount. 10,700 65,000 20,000 58,000 $ 89 $ 38 $ 64*