Division A of Sebastian Enterprises manufactures a product called XYZ. Current data for Division A are as follows:

	Capacity	61739
	Current production & sales	46120

	Per unit data
		Selling price	$93.63
		Variable costs - production	33.62
		Variable costs marketing relating to external sales	15.26
	Fixed costs (total)		$795312

Division B of Sebastian Enterprises currently buys 21420 units of XYZ yearly from an outside supplier at a price of $55.07. Division B would like to buy the 21420 units of XYZ it needs annually from Division A. What is the incremental benefit (cost) to Sebastian Enterprises if an internal transfer takes place?

Select one:

a. $-595448

b. $459459

c. $-127005

d. $199864