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 54,000 287,000 104,000 206,000 81,000 206,000 45 54,000 287,000 outside customers Sell ing price per unit to outside customers Variable costs per unit Fixed costs per unit (based on 98 $ 61 S 40 $ 18 S 63 $ 39 $ 29 capacity) $ 22 $ 21 $ Beta Division: 10,300 72,000 16,000 60,000 Number of units needed annually Purchase price now being paid to an outside supplier 89 $ 39 $ 63* Before any purchase discount. Managers are free to decide if they will participate in any internal transfers. All transfer prices are negotiated