Company $x$ has two divisions: A and $B$ and produces tables.

Division A produces an intermediary product that is needed by division $B.$ The top management from Company $x$ establishes that Division A must sell to Division $B$ as much of the intermediary product as is required to meet its needs and any surplus can be sold to outside businesses at the market price of $30$ per unit.

Division $B$ sells its output to outside customers for $80$ per unit and, additionally to the cost of the intermediary product, incurs in fixed and variable costs of $15$ per unit at the budgeted output. The budgeted output is $500$ units for Division A and $250$ units for Division $B.$ The total cost per unit for Division $A$ is $50.$ Calculate the profit$/$loss for Divisions A and $B$ considering that the transfer price is stablished at full cost plus a $20\%$ mark$-$up$.$

Considering this information, which of the following statements is true?

Select one:

a$.$ Division $B$ has a $2,500$ loss. Division A has a $1,250$ profit.

b$.$ Transfer price equals to $18.$

c$.$ Division A has a $2,500$ loss. Division $B$ has a $1,250$ profit.

d$.$ None of the answers is true.