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 80,000 400,000 150,000 300,000 Number of units now being sold to outside customers 80,000 400,000 100,000 300,000 Selling price per unit to outside customers $ 30 $ 90 $ 75 Variable costs per unit $ 18 $ 65 $ 40 $ 50 $ 26 Fixed costs per unit (based on capacity) $ 6 $ 15 $ 20 $ 9 Beta Division: Number of units needed annually Purchase price now being paid to an outside supplier *Before any purchase discount. 5,000 30,000 20,000 120,000 $ 27 $ 89 $ 75*