Case A B Division X: Capacity in units Number of units being sold to outside customers Selling price per unit to outside customers Variable costs per unit Fixed costs per unit (based on capacity) Division Y: Number of units needed for production 190,000 190,000 190,000 165,000 $ 59 $ 44 $ 30 $ 29 $ 10 $ 9 Purchase price per unit now being paid to an outside supplier $ 25,000 25,000 56 $ 43