Blossom International Corporation has two divisions, Division A and Division B. Division A produces a motor that sells for $82 per unit, with the following costs based on its capacity of 187,000 units: Direct materials $30 Direct labour 23 Variable overhead 8 Fixed overhead 7 Division A is operating at 70% of normal capacity and Division B is purchasing 20,500 units of the same component from an outside supplier for $77 per unit.