Anstell Corporation operates a Manufacturing Division and a Marketing Division. Both divisions are evaluated as profit centers. Marketing buys products from Manufacturing and packages them for sale. Manufacturing sells many components to third parties in addition to Marketing. Selected data from the two operations follow:

$\backslash$table$[[$Capacity $($units$),$Manufacturing,Marketing$],[$Sales price$*,250,000,125,000],[$Variable costs ${?}^{},$$$306,$$$936$