Athos and Porthos are divisions of Dumas, Inc., operating as profit centers. Both are profitable. One of the products produced by Athos is A62, which normally sells for $180/unit. Cost is $125/unit (40% variable). Porthos is planning a new product, and is taking bids on one of the subassemblies. A62 would be appropriate for this subassembly with some modification.

a) Discuss the factors Athos should consider when submitting a bid.

b) If Athos does not submit the low bid, might Porthos still benefit from accepting their bid? Discuss briefly.