Division A makes a part for the following characteristics:

Production capacity in units $-----------------15,000$ units

Selling price to outside customers $------------------$ $$30$

Variable cost per unit $----------------------------$ $$20$

Total fixed cost $--------------------------------$ $$60,000$

Division B$,$ another division of the same company $,$ would you like to purchase $5,000$ units of the parts of each period from Division A$.$ Division B is now purchasing these parts from an outside supplier at a price of $$28$ per each.