Division A of Sebastian Enterprises manufactures a product called XYZ. Current data for Division A are as follows: Capacity 59,000 Current production & sales 49,500 Per unit data Selling price $95 Variable costs - production 34 Variable costs - marketing 15 relating to external sales Division B of Sebastian Enterprises currently buys 20,000 units of XYZ yearly from an outside supplier at a price of $62. Division B would like to buy the 20,000 units of XYZ it needs annually from Division A. What is the incremental benefit (cost) to Sebastian Enterprises it an internal transfer takes place