Division A of XYZ Co. produces units that can either be sold to outside customers or transferred to XYZs Division B. The following data are available from the last year: Division A Production capacity in units 20,000 Selling price per unit to outside customers $25 Variable cost per unit $15 Total fixed production and selling costs $80,000 Division B Number of units needed annually 4,000 Price per unit paid to an outside supplier $18 Suppose that the Division A can only sell 16,000 units annually to outside customers. If 4,000 units are transferred internally at a transfer price of $17, how much better off or worse off would the company as a whole be? A. $12,000 better off B. $12,000 worse off C. $4,000 worse off D. $4,000 better off