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 2 4 Alpha Division: Capacity in units Number of units now being sold to 51,000 283,000 110,000 194,000 outside customers Selling price per unit to outside 51,000 283,000 85,000 194,000 44 $ customers Variable costs per unit Fixed costs per unit (based on 96 $ 58 $ 68 45 $ 46 32 capacity) 22 $ 13 $ 27 $ 7 Beta Division: 21,000 Number of units needed annually Purchase price now being paid to 10,100 75,000 60,000 an outside supplier 89 $ 42 $ 68* "Before any purchase discount. Managers are free to decide if they will participate in any internal transfers. All transfer prices are negotiated