Crede Inc. has two divisions. Division A makes and sells student desks. Division B manufactures and sells reading lamps. Each desk has a reading lamp as one of its components. Division A can purchase reading lamps at a cost of $ 10.35 from an outside vendor. Division A needs 10,100 lamps for the coming year. Division B has the capacity to manufacture 50,400 lamps annually. Sales to outside customers are estimated at 40,300 lamps for the next year. Reading lamps are sold at $ 11.50 each. Variable costs are $ 6.73 per lamp and include $ 1.01 of variable sales costs that are not incurred if lamps are sold internally to Division A. The total amount of fixed costs for Division B is $ 77,000 . Consider the following independent situations.