Conrad Products, Inc. has a Valve Division that manufactures and sells a standard valve as follows: Capacity in units 100,000 Selling price to outside customers 33 30 Variable costs per unit 16 Fixed costs per unit (based on capacity) 9 The company has a Pump Division that could use this valve in the manufacture of one of its pumps. The Pump Division is currently purchasing 10,000 valves per year from an overseas supplier at a cost of $29 per valve