Branch Company has two divisions: S and B. Division S makes a part it sells to other companies. Data for this part are as follows: Selling price to outside $30 per unit customers Variable cost per $22 per unit unit Fixed cost per unit (based on $7 per unit 50,000 units capacity) Capacity vision B is currently purchasing 10,000 units of a similar product each period from an outside supplier for $28 per unit but would like to begin purchasing from Division S. Suppose Division S is currently using all its capacity to produce parts for outside customers. If Division S refuses to accept a transfer price of $28 and Division B continues to buy from the outside supplier, then the company as a whole will: lose $70,000 in potential profit O None of the above gain $20,000 in potential profit O lose $20,000 in potential profit O lose $60,000 in potential profit